One of the novelties to apply from 1 July 2021 is the special treatment of certain supplies of goods to consumers (B2C transactions) carried out through online platforms / marketplace operators .
The purpose of the introduced changes is primarily to improve the efficiency of VAT collection. This is especially true in cases of mail order sales carried out by a large group of entrepreneurs from outside the EU, against which the enforcement of tax obligations by the EU tax authorities is significantly difficult. To achieve this goal, the new regulations transfer the responsibility for VAT settlements on selected supplies of goods to EU consumers to the operators of electronic interfaces.
Source PwC PL
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