Value added tax on electronic commerce (e-commerce) from July 1, 2021 (No. 1023)
As for the amendment to the VAT Act, especially on electronic commerce, we reported on in May this year, it is still the subject of the legislative process (Parliamentary Prints No 867). The amendment is a response to the EU Council directives; according to them, it should be effective from July 1, 2021.
Changes resulting from the amendments to the VAT directives reflected in the current amendment to the VAT Act apply to the following items:
• Distance selling of goods (forwarding of goods),
• The special regime of One-Stop-Shop (OSS),
• Trading in goods when using an electronic interface,
• Imports of low value goods.
Apparently, the amendment to the VAT Act will not be published in the Collection of Laws until June 30, 2021. However, before the effective date of this amendment to the VAT Act, it is possible to act both according to the direct purpose of the directives and according to the hitherto effective VAT Act. This allows you to choose how to act (in the old or the new way)
The import of goods with a place of performance in this country, the total value of which does not exceed EUR 22, is still exempt from the tax pursuant to Article 71 paragraph 3 letter a) of the VAT Act, but not later than the day preceding the effective date of the amendment to the VAT Act.
Detailed information is available here. Information on integration to the regime of One-Stop-Shop can be found here.

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