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VAT in distance sales into the territory of the country (Poland)

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According to Polish VAT Act (Article 2, point 24) distance sales into the territory of Poland is a supply of goods dispatched or transported by the VAT payer from the territory of an EU Member State into the territory of Poland, which is a country of destination for goods shipped or transported, provided that a supply is made for the entity (for example the natural persons who are not deemed to be taxpayers) who is not obliged to account for intra-Community acquisition of goods.

It should be noted that distance sale within the territory of the country shall be deemed as performed within the territory of Poland provided that the total value of the goods exceed in the tax year the amount of 160 000 PLN.