Polish Parliament Approves Law to Implement EU E-Commerce Package

The Polish Parliament approved legislation amending the VAT Law for the implementation of the EU e-commerce package on 24 June 2021. As previously reported, the main changes include:

1. The elimination of the EU-wide exemption from import VAT for small consignments (parcels) worth up to EUR 22;
2. A significant extension of the scope of B2C transactions that can be settled for VAT purposes using the simplified One Stop Shop procedure; and
3. The introduction of new VAT obligations for distance sales …