Participating in the Round Table discussion panel are:

• Luca Cassetti – Secretary General of Ecommerce Europe
• Patricia Sharp – Head of Legal and Compliance Eobuwie.pl (MODIVO)
• Magdalena Piech – Regulatory Affairs Director, Allegro
• Katarzyna Araczewska – Deputy Director of the Department of Collective Consumer Protection, Office of Competition and Consumer Protection
• Łukasz Wroński – Director of the Department of Collective Consumer Protection, Office of Competition and Consumer Protection
• Michał Herde – Member of the National Council, Polish Consumer Federation

During the event, the following topics were discussed:
1. Will every online store need a call center? What is the future of personalized pricing for consumers? The implications of new informational obligations, including providing a phone number and details on personalized pricing.
2. Consumer reviews? Yes, but only verified ones. The necessity to verify whether consumer reviews genuinely come from individuals who purchased or used the product. Promotional prices may not always be appealing to consumers.
3. A revolution in displaying promotional prices, where, in addition to the original and promotional price, the lowest price of the product from the past 30 days must also be shown.

I. WSTO
– Definition and Conditions of WSTO
– Exclusions from WSTO
– Transaction Threshold – Place of Goods Delivery and WSTO Taxation

• General Rule for Place of Delivery
• Exceptions to the General Rule for Place of Delivery
• Choice of Place of Delivery and Withdrawal of Choice

– Indirect Participation of Suppliers in the Shipment/Transport of Goods in WSTO
– Obligations of Suppliers under WSTO

• Monitoring of Deliveries
• Registration Obligation
• Record-Keeping Requirement
• Invoicing and Fiscalization

– Method of Settling WSTO – within the VAT-OSS procedure and outside the procedure
– WSTO: Examples  

II. VAT-OSS Procedure (Union and Non-Union Scheme) – Description of the VAT-OSS
– Procedure Scope and Conditions for Applying VAT-OSS
– Registration Obligation in OSS
– VAT Settlement in the VAT-OSS Procedure

• Collection and Payment of VAT
• Documentation (Invoicing and Fiscalization) of WSTO
• Obligation to Maintain Electronic Records of Deliveries
• WSTO Transactions in JPK

– VAT-OSS Procedure – Examples  

III. Obligations of IE Operators (Marketplaces, E-commerce Stores) in the Scope of WSTO – Definition of IE Operator
– Legal Fiction of Goods Delivery in WSTO
– Facilitation of Goods Delivery
– Concept of Base Supplier
– Involvement of Multiple IE Operators
– Obligations of IE Operators in VAT Settlement within the VAT-OSS Procedure

• Collection and Payment of VAT
• Documentation (Invoicing and Fiscalization) of WSTO
• Obligation to Maintain Electronic Records of Deliveries
• Verification of Base Suppliers, Consumers, and Transactions

– Obligations of IE Operators – Examples
  Speaker: Marta Kasztelan, e-Chamber Coordinator for E-Taxes, Tax Advisor / Partner at Sowiński i Partnerzy Law Firm

Agenda: 1. Introduction – General Objectives and Goals of the E-commerce VAT Package 2. Changes in the Rules for Settling Goods Sales on-line to EU Consumers

• WSTO
  – Definition and Conditions of WSTO
  – Place of Taxation for WSTO
  – WSTO Transactions in JPK
• Settlement of WSTO – within the simplified VAT-OSS procedure and outside the procedure
• VAT-OSS Procedure (Union and Non-Union Scheme)
  – Scope and Conditions for Applying VAT-OSS
  – Obligation to Register in OSS
  – Documentation (Invoicing and Fiscalization) of WSTO
  – VAT Settlement within the VAT-OSS Procedure
  – VAT Deduction
  

3. Changes in the Rules for Settling Imported Goods Sales on-line to EU Consumers in Small Shipments

• SOTI
  – Definition and Conditions of SOTI
  – Place of Taxation for SOTI
  – SOTI Transactions in JPK
• Settlement of SOTI – within the simplified VAT-IOSS and USZ procedures and outside these procedures
• VAT-IOSS Import Procedure
  – Scope and Conditions for Applying VAT-IOSS
  – Obligation to Register in IOSS
  – Documentation (Invoicing and Fiscalization) of SOTI Transactions
  – VAT Settlement for SOTI within the VAT-IOSS Procedure
  – VAT Deduction
  – Customs Clearance of Shipments
• USZ Import Procedure
  – Scope and Conditions for Applying USZ
  – Obligations of Postal and Courier Operators
  – Customs Clearance of Shipments
  

4. Obligations of IE Operators (Marketplaces, E-commerce Stores)

• Legal Fiction of Goods Delivery
• Responsibility for VAT Collection and Payment
• Issuing Invoices and Receipts
• Obligation to Maintain Electronic Records of Goods Deliveries
• Due Diligence in Verifying Sellers/Suppliers and Goods (Proper Product Classification, VAT Rate)

5. Impact of Implementing the E-commerce VAT Package on Online Store Operations

• Changes in Terms and Internal Procedures of E-commerce Stores and Marketplaces
• Collection and Verification of Base Supplier and Consumer Data, and Transaction Monitoring on-line
• Accounting Systems
• Scope of Liability for Errors by Base Suppliers/Consumers

Speaker: Marta Kasztelan, e-Chamber Coordinator for E-Taxes, Tax Advisor / Partner at Sowiński i Partnerzy Law Firm

During the e-Chamber “Round Table: Equal Start – Equal Legal and Competitive Frameworks for Asian and Polish E-Entrepreneurs from the Experts’ Perspective. Concrete Solutions,” experts presented proposed solutions on the following issues:

• the lack of consumer protection and rights in distance purchases from outside the EU,
• the lack of effective mechanisms for collecting VAT and customs duties on online sales of goods from Asian countries,
• the functioning of customs and tax authority control systems for low-value shipments of goods from outside the EU,
• the concealment of sales of imported goods from outside the EU through so-called dropshipping,
• the consequences of the lack of equal legal and business frameworks for Polish and Asian e-entrepreneurs,
• the new VAT taxation rules for imported goods in online channels (implementation of the E-commerce VAT Package 2021),
• the settlement and collection of VAT by postal and courier operators.

Participating in the discussion were:

• Marta Kasztelan, e-Chamber Coordinator for E-Taxes, Tax Advisor, Sowiński i Partnerzy;
• Bartłomiej Kołodziej, Deputy Director in the Department of Goods and Services Tax at The Ministry of Digital Affairs
• Grzegorz Kozłowski, Director of the Customs Department at The Ministry of Digital Affairs
• Marcin Półchłopek, Merchant Management Director Allegro;
• Łukasz Sarek, China Economy Analyst at the Center for Asian Studies;
• Adrian Witkowski, Compliance Manager CEE and Data Protection Officer PayU.

As part of the “The Same Start” initiative, aimed at leveling the business playing field for Polish and Asian e-entrepreneurs, the Chamber of Electronic Economy has submitted a letter to the Working Group on Competition of the Council of Entrepreneurs at the Ombudsman for Small and Medium-Sized Enterprises. The issue of unequal legal and competitive frameworks between Polish and Asian e-sellers disproportionately affects SMEs, which are unable to compete on equal terms with Asian giants. In the letter, we outline the factors that prevent fair competition and present our proposals. We believe that joint action on this matter could lead to legislative changes and improvements in the enforcement of existing regulations.

Supervision over the Import of Low-Value Postal and Courier Shipments from Non-EU Countries

Record Number: P/19/096
Publication Date: 2020-11-26 08:00
Subject Area: Public Finance

Ecommerce Europe represents 25 national organizations encompassing entities in the e-commerce sector. It is the sole voice of the European digital commerce sector, operating at the European level to assist lawmakers in creating improved frameworks for online retailers and supporting their further growth. In the position paper prepared by Ecommerce Europe, the issue of unequal competitive frameworks faced by entities across the European Union was addressed.

In the e-Chamber’s assessment, the primary issue with goods purchased by Poles from non-EU online sellers lies in the inability of Polish e-sellers to compete with them. This disparity does not stem from a superior business model or higher quality products offered by non-EU businesses, but rather from the lack of equal legal frameworks for sales conducted by Polish online sellers compared to those from outside the EU, particularly from China.

On June 8, 2020, an e-Chamber Round Table took place with representatives from businesses and government authorities. The discussion focused on the legislative barriers faced by Polish entrepreneurs competing with e-sellers from China.
Participants:

• dr Krzysztof Mazur – Undersecretary of State, the Ministry of Economic Development and Technology
• Patrycja Sass-Staniszewska, President of the e-Chamber
• Łukasz Sarek – China Economy Analyst, Center for Asian Studies
• gnacy Święcicki is the Head of the Digital Economy Team, the Polish Economic Institute
• Szymon Bujalski – Director of e-Commerce, Empik
• Witold Chomiczewski, legal advisor and representative for legislation at the e-Chamber, Lubasz i Wspólnicy.

The Chamber of Digital Economy highlights the inability of Polish e-retailers to compete equally with businesses selling to Poland through Asian, particularly Chinese, sales platforms. This situation arises from the existing legal regulations that place Polish entrepreneurs at a disadvantage.