The Ministry of Finance has issued tax clarifications regarding the e-commerce package

On September 2, 2021, tax explanations regarding the so-called e-commerce VAT package introduced by the Act of May 20, 2021 amending the Act about tax on goods and services and certain other acts.

The published clarifications concern a number of changes related to electronic commerce introduced on 1 July 2021, including the import of the so-called small parcels to the European Union.

The provisions introduced in the e-commerce VAT Package are designed to prevent the inflow of parcels to EU countries without VAT and to simplify formalities related, in particular, to online trade in the European Union.

As an example of simplifying formalities, we can point to new special procedures, thanks to which entrepreneurs will no longer have to register separately for VAT in each EU country to which they send shipments.

The published explanations contain practical examples of the application of the new regulations and also deal with aspects related to invoicing and registration obligations related to the e-commerce Package - the most important solutions were analyzed, i.e.:

• intra-community distance sales of goods ESPO (definition, place of delivery, documentation confirming the delivery of goods to the buyer, invoicing, registration obligations),
• distance selling of imported SOTI goods (definition, place of delivery, invoicing, registration obligations),
• the role of electronic interface operators (platforms),
• special procedures, the so-called One Stop Shop - OSS (EU and non-EU procedure),
• a special procedure, the so-called Import One Stop Shop - IOSS (import procedure),
• a simplified procedure for declaring and deferring tax payments for the import of goods in shipments with a value not exceeding EUR 150 (the so-called "CVT").

It is also worth mentioning that tax clarifications pursuant to Art. 14k-14n of the tax ordinance give the taxpayer the same protection as the general interpretation, i.e. they protect the taxpayer if he has complied with them in the actual state specified in the explanations. The Minister of Finance also indicated that they were binding on the tax administration.

Summing up, these explanations are crucial for all entrepreneurs selling goods or providing services of an international character to natural persons who do not conduct business activity.

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• The Ministry of Finance has issued tax clarifications regarding the e-commerce.pdf [PDF]