VAT Compliance in Online Sales: A Guide for E-Entrepreneurs

• Online sales require adherence to tax laws including VAT regulations
• VAT rates in Poland usually stand at 23% but can be lower for specific goods and services
• For online sales, the VAT obligation typically arises at the point of delivery or service completion
• Pre-shipment payments like deposits can trigger VAT obligations at the time of payment
• EU sales require VAT-EU registration and VAT is charged based on the customer’s residence
• B2B transactions within the EU use a reverse charge mechanism where VAT is accounted for by the buyer
• Sales outside the EU are exempt from VAT but must be properly documented for customs
• Businesses must register for VAT if annual sales exceed 200,000 zł starting in 2024
• VAT declarations are required monthly or quarterly along with sales record keeping
• Domestic sales apply a 23% VAT rate or a reduced rate depending on the product
• EU sales exceeding 10,000 euros are taxed at the rate of the customer’s country
• Non-EU sales are VAT exempt but require customs documentation

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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