Important changes to e-commerce. No more VAT exemption for small shipments

  • Solutions included in the e-commerce package facilitate the settlement of VAT on the sale of goods and services to consumers in other EU Member States. In addition, they will certainly improve the competitiveness of EU and Polish entrepreneurs in relation to those from outside the EU. This is especially important for domestic brokers, auction and sales portals, which often struggle with unfair competition from outside the EU. The new regulation will be an important step towards leveling the playing field in favor of European companies, including Polish companies, says Tadeusz Kościński, Minister of Finance, Funds and Regional Policy.

In terms of the e-commerce package, the changes include:

Elimination of the EU-wide exemption from import VAT, the so-called small parcels worth up to 22 euros.
A significant extension of the scope of B2C transactions, which for VAT purposes can be settled using the simplified One Stop Shop procedure.
Imposing the obligation to collect and pay VAT on taxpayers, which will facilitate, through the use of an electronic interface (e.g. an online trading platform, portal, etc.), to make in the EU
the sale of goods imported from third countries in consignments with a real value not exceeding 150 euros, and
delivery of goods to consumers.

The implementation of the e-commerce package will also increase the competitiveness of EU entrepreneurs in the area of ​​e-commerce in relation to entities from third countries. The costs of implementing VAT obligations related to B2C cross-border transactions will also decrease.

The e-commerce package will facilitate the operation of companies sending goods from Poland to consumers in other European countries. Thanks to the new procedures, online traders will no longer have to register separately for VAT and settle accounts in each country to which they ship goods. Instead, they will settle VAT in a “one-stop shop” in the country of their seat. And it is the country in which they operate that will share the tax paid by them with the country to which the shipment was delivered.


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