The President signed an amendment tax on e-commerce
15:58
President Andrzej Duda signed on Friday an amendment to the VAT law, including the so-called e-commerce package, the president's office said on Monday. The package envisages, among others, the elimination of VAT exemption for shipments outside the EU with a value of up to 22 EUR as of July 1 this year.
Other provisions of the amendment include the obligation to pay VAT on certain transactions made through electronic interfaces.
The new regulations are supposed to help level the playing field for EU entrepreneurs when competing in e-commerce with entities from third countries.
The changes should lead to a more complete representation of the principle of taxation of goods or services at the place of their consumption. This means that VAT revenues will be credited to the state budget of the final recipient of a given good or service. It is planned to reduce the burden and costs of fulfilling tax obligations by simplifying and modernizing the VAT system when it comes to cross-border e-commerce.
The law enters into force on 1 July 2021, with certain provisions entering into force on the day after the date of promulgation and on 31 October 2021.
