On 1 September 2021 the Finance Ministry (FM) issued the guidance document in relation to VAT e-commerce package in force as of 1 July 2021.
Currently, the place of supply for an intra-Community distance sale of goods (CDSG) is determined on the basis of a single EU-wide threshold of EUR 10,000 (or PLN 42,000). The threshold refers to the total CDSG sales and sales of telecommunications, broadcasting and electronic services to consumers in all the EU Member States together.
The new guidance explains that:
The WSTO_EE designation is used solely for CDSG transactions if the goods were in the territory of Poland when their dispatch or transport started and the OSS simplification does not apply.
The same rules that apply in relation to OSS apply also in the case of IOSS.
The guidance is quite voluminous and deals with plenty of controversial or unclear matters that have arisen following the introduction of the e-commerce package. Above we mention only some of them. For full details (in Polish), you may wish to follow this link:
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