Yesterday, the Sejm adopted an amendment to the VAT Act, including the implementation of the so-called “e-commerce package”.
Let us remind that the implemented solutions relate to the following aspects:
- introduction of the VAT-OSS (VAT One Stop Shop) procedure, which is to replace the VAT-MOSS legal regime and the legal regime of distance sales. In this way, taxpayers will be able to account for the provision of cross-border services in the “B2C” regime and for intra-Community distance sales of goods. The advantage of this solution is the extension of the catalog of situations in which there will be no obligation to register for VAT in other Member States;
- elimination of the exemption from VAT on imports of the so-called small parcels worth up to EUR 22. Moreover, the draft provides for the imposition of the obligation to collect and pay VAT on certain entities, mainly online platforms or portals, in the event of the sale of goods imported from third countries in the territory of the EU in parcels with a real value not exceeding EUR 150, as well as delivery of goods to consumers.
The next legislative stage will be the submission of the bill to the Senate.
The amendments are to enter into force on 1st July 2021.