Very important provisions of the EU e-commerce VAT package take effect from July 1 2021.
In Poland, the bill to transpose the EU directives into domestic law is still pending certain legislative stages, but the anticipated effective date should remain.
The new EU rules will generally affect all businesses, not only the Polish ones, that are involved in selling goods to customers (B2C) in the EU (both traders who sell goods to consumers in the EU and transport of the goods).
The core of the VAT e-commerce package rules refers to:
- Cross-border B2C supplies of goods within the EU (intra-Community distance sales);
- Cross-border B2C supplies of goods from a non-EU country to a EU member state (non-EU distance sales); and
- B2C supplies via internet platforms.
Source International Tax Review
