On 14 April 2023, the Sejm adopted another package of changes to the tax legislation. This time, the legislator implements the changes for the e-commerce trade. The general terms and conditions of the proposed changes are set out in Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC with regard to the introduction of certain requirements for payment service providers and Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 with regard to measures to strengthen administrative cooperation to combat VAT fraud, the so-called ‘CESOP Regulation’.
Source Crowe
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