Poland's Ministry of Finance has announced that the Council of Ministers adopted legislation on 8 April 2021 for the implementation of the EU e-commerce package. Main changes according to the Ministry include:

1. The elimination of the EU-wide exemption from import VAT for small consignments (parcels) worth up to EUR 22;
2. A significant extension of the scope of B2C transactions that can be settled for VAT purposes using the simplified One Stop Shop procedure; and
3. The introduction of new VAT obligations for distance sales of goods imported from third countries with a value below EUR 150.

The planned entry into force date of the changes in the e-commerce package is 1 July 2021.