VAT changes in e-commerce – check Q&A

• From July 1, 2021, new rules for e-commerce VAT taxation are in force, provided for in the EU e-commerce VAT package.
• The new package is to facilitate online trade between EU countries, seal VAT in the field of import, the so-called small shipments from outside Europe and ensure fair competition for EU entrepreneurs.
• The Ministry of Finance (MF) organized a webinar on changes to the law, during which participants could ask questions via chat.
• We encourage you to watch it and learn the answers to the most frequently asked questions.

On June 28, 2021, the Ministry of Finance organized a free webinar entitled “New VAT rules in e-commerce from July 1, 2021, i.e. the e-commerce VAT package in practice for Polish companies.”

The most important topics discussed during the meeting are:

• intra-EU transactions (ESPO, One Stop Shop procedures),
• import of small shipments to the EU (SOTI, Importowy One Stop Shop, USZ),
• new obligations for digital platforms.

The webinar was hosted by Bartłomiej Kołodziej, Deputy Director of the Goods and Services Tax Department, together with experts from the Ministry of Finance.

During that time, you could ask questions in the chat. Below we publish answers to frequently asked questions.

We also encourage you to watch the event on the MF channel  on YouTube .