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Poland adopts EU ecommerce VAT package

  • Apr 20, 2021

Poland has ratified into its VAT code the new EU ecommerce package rules, adding new obligations of imports, reporting and marketplaces. The changes include measures to make compliance easier, fraud harder and tax revenue collections more efficient.

The changes come into effect on 1 July 2021. This follows a COVID-19 delay from the original plan of 1 January 2021.

The Polish measures include:

  • The removal of the €22 VAT exemption on low value consignment stock relief threshold.
  • Instead, sellers or facilitating marketplace will have to charge sales VAT in the checkout on consignment sales not exceeding €150
  • Ending distance selling thresholds on B2C sales
  • Introducing a pan-EU single VAT return, One Stop Shop (OSS), an extension of the existing MOSS return
  • Introducing a universal EU threshold of €10,000 from the obligation to charge local VAT on B2C sales from Poland

Need a fiscal representative in Poland?

Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Polish VAT compliance?

Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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