The Ministry of Finance has published tax explanations for the e-commerce VAT package in the form of a guide with practical examples.
The e-commerce VAT package, which has been in force since July 1, 2021, introduced significant changes to the VAT taxation rules for entrepreneurs operating in the e-commerce industry, carrying out cross-border supplies of goods and providing cross-border services to EU consumers (B2C transactions).
The tax explanations detail the most important solutions of the e-commerce VAT package, i.e. refer more broadly to the issue of invoicing and registration obligations. You can read them (only Polish language version is available) on the website of the Ministry of Finance here.
Tax explanations are binding for Polish tax administration.
