Changes to the Polish VAT law as from July 2021

On 1st of July 2021 amendments to the Polish VAT law were introduced. One of the major changes is e-commerce package introducing the new threshold of distance sells in the amount of EUR 10 000 (all B2C sales in the EU). Above the limit, the taxpayer is obligated to the VAT registration in all of EU countries to which the goods are sold for the individual buyers. The taxpayer can also choose to register to OSS. The new rules also introduce the changes in the import of goods from non – EU countries for shipments with a value not exceeding EUR 150. Additionally, the distance selling term has been converted to intra-community distance sales of goods (WSTO)

We have written about the above changes in the below articles:

There are also modification in SAF-T reports (JPK_V7):

1) The symbols SW and EE have been changed to WSTO_EE. From July to December 2021 there is the transitional period, in which the taxpayer are obligated to apply EE symbol for WSTO and telecommunication services, broadcasting services and electronically supplied services.

2) The symbol IED has been introduced. It concerns the suppliers who facilitate the delivery of goods to the customer using and electronic interface who are not simultaneously registered to IOSS and OSS procedures in Poland or another EU country.

3) The receipts regarding simplified invoices will not be shown separately in SAF-T reports but will be reported on the basis of collective reports from the cash registers and marked as RO.

4) The MPP symbol (SPM) concerning split payment mechanism has been withdrawn (but there is still the obligation to issue invoices with MPP, if it results from the VAT Act).