New forms of e-commerce exemption

On 9 July 2021 a regulation of the Minister of Finance, Funds and Regional Policy was published (Journal of Laws of 2021, item 1256) amending the Regulation on exemptions from the obligation to keep records using register offices of 28 December 2018 (Journal of Laws of 2018, item 2519). Regulation was issued for a period two years, therefore, the arrangements for the type of exemptions from the act in question shall apply to 31 December 2021 The latest updates are related to the entry into force of the e-commerce VAT package[1], which apply from 1 July 2021

As a result of the amendment of the Regulation, the Annex on exemptions from the obligation to keep records using register offices has been updated. Namely, the following items were added No. 50-52 concerning acts exempt from the obligation to use cash registers:

• item 50: the supply of goods and services accounted for in the specific procedures referred to in Chapter XII of Chapters 6a and 7 VAT Act,
• item 51: distance sales of imported goods accounted for under the special scheme referred to in Chapter XII of Chapter 9 VAT Act,
• item 52: Provision of services and delivery of goods by the postal operator obliged to provide universal service, selected on the basis of Article 71ust.1 Act of 23 November 2012 – Postal law (Journal of Laws of 2020, item 1041 )

We may conclude that taxable persons who account for the specific procedures listed in the VAT Act (e.g. One Stop Shop) are not obliged to keep records of sales using the register offices, regardless of the amount of turnover obtained.

In the case of traders engaged in online sales, who at the same time are active VAT payers in the issue of exemption from the obligation to keep records using register offices already have positions 36, 37 Annex to that Regulation 28 December 2018:

Activities exempt from registration: (...) II. Sales concerning specific activities: ...

item 36: Delivery of goods in the dispatch system (posted or courier mail) if the supplier of the goods receives full payment for the operation carried out by post, bank or cooperative savings and credit office (for the bank account of the taxpayer or for the taxpayer's account in the cooperative savings and credit box of which he is a member) and the records and evidence documenting the payment clearly show what the operation was specifically concerned and on which behalf (the buyer's name, including its address),

item 37: The provision of services to natural persons not engaged in economic activities and to flat-rate farmers if the provider of the service receives a full payment for the operation carried out by post, bank or cooperative savings and credit (for the bank account of the taxpayer or for the taxpayer's account in the cooperative savings and credit box of which he is a member) and the records and proofs of payment clearly show the specific nature of the operation.

The amendment to the Regulation was therefore of a mechanical nature, i.e. it had to take place due to the entry into force of the e-commerce package. The text of the Regulation was therefore adapted to the wording of the new provisions of the VAT Act.

Written by Darya Bannaya

Younger tax consultant. Graduate of Law at the Faculty of Law and Administration of the University of Warsaw, graduate of Global Business, Finance and Management in Warsaw School of Economics. Winner of the Ministry of Finance competition “Tax to Leaders” 7. edition. Conducting trainings and conferences for foreigners in tax aspects of conducting and establishing business in Poland.

He specializes in tax law, advising clients on current matters relating primarily to income taxes.

Author and co-author of a tax law publication.