As from 2019 there has been changes in VAT Mini One Stop Shop (MOSS) regulations in Poland. The change was aimed at implementation of the Council Directive (EU) 2017/2455 of 5 December 2017. Generally MOSS is an optional scheme for taxpayers supplying cross-border telecommunication, television and radio broadcasting, or digital services to non-taxable persons. MOSS allows to account for VAT in one EU country instead of multiple EU countries. The new rules can be applied by the taxpayers with low annual turnovers. Now, if the total value of the concerned supplies does not exceed EUR 10 000, the taxpayer cancharge VAT at the rate in his country and also pay it and declare in his country. In Poland the threshold has been set up at the level of 42 000 PLN.
The Council Directive 2017/2455 can be found here