Poczta Polska adapts to new EU regulations in the field of VAT for e-commerce
Already tomorrow, i.e. July 1, the amendment to the VAT Act, implementing the so -called VAT package for e-commerce. The goal of the new law is, among others unification of procedures and rules in force throughout the European Union. From the consumer's point of view, the lifting of the 22 euro threshold, below which - in most EU countries - postal parcels containing goods bought in third countries are currently exempt from VAT. The new regulations are to limit the scale of uneven competition, which currently for European entrepreneurs are currently electronic trade operators from countries outside the EU, providing goods to the markets of member states to a large extent without paying the customs and VAT.
The entry into force of new regulations at the same time imposes new customs and tax obligations on postal operators in EU countries. From July, operators, including Poczta Polska, will celebrate shipments up to 150 euros, which are exempt from customs, but are subject to VAT on a changed principles. In Poland, such postal parcels will be reported to customs authorities by mail to the AIS/E-commerce system. Changes introduced in Poland will also refer to shipments of higher value. From July 1, 2021, Poczta Polska will electronically report to the AIS/E-commerce system also shipments worth EUR 150-1,000, subject to not only VAT, but also customs duties.
Poczta Polska will offer the recipients of shipments a comprehensive service related to customs and tax check-in . The simplest variant will not require any action from the recipient. It is the post office that will perform all necessary activities-it will collect customs and tax duties in the amount calculated by the National Tax Administration and the postal fee for submitting the customs declaration.
- Adaptation to new EU regulations related to the so -called The VAT package for e-commerce is a big organizational and IT challenge. The implemented solutions impose new obligations related to the electronic reporting of postal parcels from outside the European Union, and then collect relevant tax or customs and tax liabilities. This is an extensive project, which we worked on very intensively in cooperation with KAS - says Tomasz Zdzikot, president of Poczta Polska SA
After the new regulations come into force, the service process containing goods will look as follows:
- The customer in Poland orders goods from outside the EU;
- After the parcel arrives in Poland, the postal employee makes an electronic customs declaration to the recipient, which is sent to the AIS/E-commerce system supported by the National Treasury Administration;
- Based on the data contained in the application, the National Tax Administration faces and provides the post by information on the amounts of tax or customs-tax receivables, which the post office is obliged to collect and pay to cash registers;
- Tax or customs-tax receivables, together with the postal fee specified by the post office, are charged when the parcel is delivered by a postal worker or in a post office;
- The finale of the operation is the settlement of tax liabilities collected by the postcards or customs and tax with the National Tax Administration.
If the content of the parcel is not associated with the need for additional inspection by customs officers, the cash register will allow goods in the shipment, and Poczta Polska will issue a parcel to deliver to the addressee. It is worth noting that the same procedure will apply to letters with goods and packages.
-Polish customers, ordering goods from outside the EU, need quick supplies and simple customs and fiscal procedures. We try to meet the expectations of companies and clients participating in cross -border trade - emphasizes Wiesław Włodek, vice president of Poczta Polska SA, responsible for the implementation of the project by the company.
The VAT package for e-commerce introduces solutions that sellers/sales platforms of e-commerce will be able to charge and download VAT directly when purchasing goods from the ordering party, which means that it will be added to the price of the goods, as when buying goods on Polish platforms. In this case, the post office will make a customs declaration for such a parcel in which there will be no input VAT, so the customer will pay only the postal fee when delivering. This applies to shipments worth up to 150 euros.
The new regulations change the role of Poczta Polska in customs processes. Currently, the company is an entity presenting shipments to customs authorities. From July 1 this year. It will become an entity making customs reports, acting on its own behalf for the recipient of the parcel, i.e. as the so -called intermediate representative. However, from August 2 this year. The post office will also be obliged to provide information on shipments preavious by broadcasters to the EU customs system ICS2, performing commodity analysis in terms of security. Only the positive decision of this system will allow you to load the parcel on board the aircraft in the country of sending it.
Post Office Preparation
For customs and tax settlements, the post office hired additional employees through internal and external recruitments. The campaign under the slogan: "Work with us and develop in customs service" was addressed to people who do not have special qualifications or qualifications, but will be prepared to work in positions during specialist training. Added to this are activities related to the recruitment of employees - the broadly understood operation of activities related to this project provided for the employment of several hundred people.
IT systems are also an important element of preparation. It was necessary, among others Integrating internal postal systems with external partners' systems, as well as building your own IT system from scratch, allowing customs applications. The decision was also made to modernize, expand and adapt jobs in seven locations, in which postalists will carry out tasks related to the customs and tax project. The investments concerned the sorting plant in Warsaw, Zabrze, Pruszcz Gdański, Lublin, Szczecin and post offices in Poznań and Przemyśl.
More information about the Polish Post Office, related to the customs and tax check-in of goods, as well as the answers to the most frequently asked questions are available here.