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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
VAT eCommerce Package
Documenting sales of goods to buyers in the European Union
See what documentation simplifications the eCommerce VAT package introduces.
Are you a Polish entrepreneur who wants to sell goods to consumers from other EU countries? Check simplifications in documenting that the eCommerce VAT package introduced
If you take advantage of the VAT OSS simplification
You have no obligation to issue invoices
You do not need to issue invoices for transactions settled in Poland within VAT OSS – even on the buyer's demand. You decide whether you will document such transactions with an invoice. If you decide to issue invoices for such transactions, do so in accordance with Polish law. You can issue invoices in a language of your choice – for example, in Polish or English.
Example
You ship goods from Poland to consumers in Czechia, Slovakia, and Germany and take advantage of VAT OSS in Poland. You have no obligation to issue invoices, but you can do it if you want to. If you decide to issue invoices, you will do it according to the Polish law. In that case, the Check, Slovak and German regulations will not apply to invoicing. However, in the invoice, you need to indicate the VAT rate applicable to the country where the transaction is taxed – respectively to Czechia, Slovakia, and Germany. You are not required to issue receipts. Learn more about VAT OSS settlements .
If you do not take advantage of VAT OSS because your sales is below the EU threshold
If your sales do not exceed the EU threshold of 10,000 EUR (42,000 PLN), you do not need to change the current way of settling VAT or registering transactions. In such a case, you can settle VAT for transactions for sales of goods delivered to consumers in other EU countries in the same way you settle for sales of goods to consumers in Poland. You may need to mark such transactions properly in the JPK_VAT files you file to your tax office.
Example
You are an entrepreneur with a seat in Poland. You ship goods from Poland to consumers in Czechia, Slovakia, and Germany, and the total value of that sales does not exceed the 42,000 PLN threshold. You do not take advantage of VAT OSS, and you do not have a fixed establishment in other EU countries (for example, a warehouse).
In that case:
- Poland is the place of transaction taxation
- you may be obliged to record transactions with a cash register according to the general rules for your tax settlements
- you may also be obliged to issue invoices according to Polish regulations regarding invoicing.
How to declare a fixed establishment in the European Union
For the correct settlement of VAT under the e-Commerce VAT Package, we need your declaration of a fixed establishment in the European Union. Learn how to submit this declaration.
On July 1, 2021, the VAT e-commerce package came into force. In particular, we will collect VAT for B2C transactions concluded by sellers
- from outside the European Union
- who dispatch parcels from its territory
- who do not have the EU fixed establishment.
We will also archive information about B2C transactions accordingly, and share it with tax authorities upon their request.
If
- you have a business seat outside the European Union, but you have a fixed establishment in the European Union, or
- you have a business seat outside Poland, but you have a fixed establishment in Poland that is responsible for sales
inform us about it. Thanks to that, we will settle VAT properly.
If you do not inform us about it by July 1, we will treat you as a non-EU seller for the purposes of the VAT e-Commerce Package. It means we may collect VAT from you for some B2C transactions.
What is a fixed establishment in the European Union
A fixed establishment in the European Union is a place where:
- you run a business and which is located in a country other than the business headquarters
- you have the human and technical resources necessary to provide or receive services permanently
- it acts independently and autonomically from the primary business establishment.
How to declare a fixed establishment
- Open the My Account tab.
- In the Tax Information section, click [details].
- Select whether you want to declare a fixed establishment in Poland and/or another EU country.
- If you want to declare having a fixed establishment in another EU member state, select the country or countries from the list in the pop-up window.
- In the Tax ID number in Poland field, provide your Polish tax identification number (NIP), whereas in the EU Tax field - your tax identification number in the countries you selected.
Later, you will find that number on an invoice you receive from us. Under the Buyer heading, you will see:
- the VAT PL number
- company address from the Account Details tab.
Under the Recipient heading, you will see:
- company details from the Account Details tab.
- Check if you have provided correct information and click [continue].
Additional information:
If you declare a fixed establishment in Poland, we will include the VAT PL number you provide in the invoice for our services. Having a permanent place of business (fixed establishment) in Poland may affect VAT taxation. An enterprise may have a fixed establishment in Poland when it:
- has a branch in Poland
- owns, rents, or has any other form of real estate (including warehouse, etc.) in the territory of Poland
- owns, rents, or has any other form of technical resources in the territory of Poland
- performs the above activities within the territory of Poland in cooperation with an external entity.
The VAT e-commerce package in the settlements with Allegro
You can find your settlements for the VAT e-commerce package in your billing, as VAT e-commerce, and on the invoice we issue for our services.
On the invoice you will find separate items covering settlements for:
- a comprehensive service ― subject to VAT, includes sales commissions, promotion fees, and so on
- fees out of scope of VAT ― includes eCommerce VAT settlements.
You will not see the settlements out of scope of VAT on corrective invoices.
The VAT e-commerce package ― how to issue an invoice for Allegro for B2B transactions
If your transactions are subject to the VAT e-commerce package, you may be obliged to issue us an invoice. Learn how to do it.
For tax purposes, transactions subject to the VAT e-commerce package have been divided into:
- transactions between an entrepreneur and a platform (B2B)
- transactions between a platform and a consumer (B2C).
The B2B transactions (for example, between you and us) within the VAT e-commerce package are subject to VAT exemption with the right to deduct it (or an equivalent of 0% VAT rate). Because of this, you may be either legally obliged or willing to issue invoices for such transactions for us.
If you issue such invoices for B2B transactions for us, send them to: ecommerceVAT_invoices@allegro.pl.
Our VAT ID is PL525-26-74-798.
Add the following comment on such an invoice: eCommerce VAT.
If you send us the invoice in any other way, we may have problems with accepting it.
B2C transactions
We do not issue invoices for buyers for B2C transactions. As we have registered for the VAT One Stop Shop, we are exempt from the documentation obligation in this respect. Since the seller is the party to such a transaction, they may decide to issue other, non-tax documents to confirm such transactions for buyers.
Sellers whose operations are subject to the VAT e-commerce package receive monthly reports about transactions on which we have accounted for VAT.
If you have any questions, consult your tax advisor.
The VAT e-commerce package ― what you can find in the monthly report on your sales subject to VAT
Check what information you can find in the monthly report on your VATable sales within the VAT e-commerce package.
If in a given month any operation subject to the VAT e-commerce package takes place, we will send you a CSV file with a monthly report of those operations. It contains a summary of all the transactions on which we have collected the VAT in that month, including operation IDs, as well as information on refunds, or order cancelations and changes.
What you can find in the report
- Operation ID ― an identifier of an operation ― such as a payment, a surcharge, or an order.
- Operation date ― the date of the operation the entry concerns, for example, the date of placing an order or issuing a refund.
- Calculation date ― the date on which we calculated the VAT amount.
- Original operation date ― the date of placing an order the operation relates to.
- Original order ID ― an identifier of the order the operation concerns.
- Action ― the type of operation that is reported:
- ORDER ― placing an order by the buyer
- EDIT ― editing the original order by the buyer
- REFUND ― refunds you have issued
- SURCHARGE ― surcharge to the order from the buyer
- CANCEL ― order cancelations, made both manually or automatically (due to lack of payment for the order).
- Marketplace — the domestic Allegro domain on which the transaction relating to the operation was performed, for example, allegro.pl or allegro.cz.
- Currency ― the currency in which the buyer paid for the order.
- Shipping country ― the country you sent the goods from, as declared in your offer. If an order includes goods dispatched from different EU countries, we will display “EU” as the shipping country for the shipping services.
- Delivery country ― the country the goods were sent to (based on the buyer’s delivery address).
- Category ― the category in which you have listed the offer. We always provide category names in the language of the Allegro domain on which the offer was listed.
- Name ― the offer title and information about additional and transport services related to the order. We always provide this information in the language of the Allegro domain on which the offer was listed.
- Net per item ― the net item value.
- VAT per item ― the VAT calculated on one item.
- Gross per item ― the gross item value.
- Quantity ― the number of items the entry concerns. Depending on what it is (a purchase, order changes, cancelations, or returns), this value may be negative.
- Net for all items ― the net value of items concerning one offer in one order. This applies also to additional services, order changes, cancelations, and refunds. Depending on what the item concerns, this value may be negative.
- VAT for all items ― the VAT collected on the items concerning one offer in one order. This applies also to additional services, order changes, cancellations, and refunds. Depending on what the item concerns, this value may be negative.
- Gross for all items ― the gross value of items concerning one offer in one order. This applies also to additional services, order changes, cancellations, and refunds. Depending on what the item concerns, this value may be negative.
- VAT rate ― the VAT rate applied to calculate the VAT.
- VAT rate country ― the country to which we report a given operation and we pay the VAT.
The VAT e-commerce package ― general information for sellers
Check what the settlement of transactions according to the VAT e-commerce package rules means for you.
On July 1, 2021, the VAT e-commerce package came into force. It means that for some B2C transactions concluded through the electronic platforms, sellers from outside the European Union now settle based on the new rules.
What it means
- VAT on some B2C transactions is accounted for by trading platforms, such as Allegro ― instead of sellers. It means that we collect VAT from sellers on such transactions.
- If the offer is taxable in Poland, the standard Polish VAT rate (23%) or one of reduced rates (8%, 5%, tax exemption) applies to it ― according to your declaration.
- If the offer is taxable in the Czech Republic, the standard Czach VAT rate (21%) or one of reduced rates (12%, tax exemption) applies to it ― according to your declaration.
- In the case of shipping to other EU countries, a VAT rate relevant for the country of destination applies.
How we collect VAT
All funds paid by the buyer will be transferred to your Allegro Finance wallet. We settle for the VAT e-commerce Package through billing ― we will add a relevant fee in the Settlements with Allegro tab on your account. You will see this settlement in the invoices you receive from us monthly, as well.
How the change affects refunds for buyers
If you issue a refund, either automatically or manually, we will add a correction in the Settlements with Allegro tab as soon as possible.
Always refund the buyer the gross price. We will refund you a collected VAT as a correction in the billing as soon as possible.
Whom this change affects
- Sellers with their business seats outside the European Union who ship their orders from the European Union
This change affects transactions concluded by the sellers with their business seat outside the European Union who do not have a fixed establishment in the European Union within the VAT regulations if the goods are shipped to buyers from the European Union.
Example
We do not account for VAT according to the new rules if:
- your business is based in China or the US
- you dispatch parcels from a warehouse in China or the US to buyers in Poland, and
- the net value of the goods in the parcel does not exceed 150 EUR (without VAT).
If necessary, the buyer will pay the VAT when collecting the parcel.
In the future, we might decide to voluntarily account for VAT from those B2C transactions, as well. If it happens, we will inform you about it in advance.
Even if we decide to voluntarily account for VAT in that case, we will not collect VAT on transactions over 150 EUR net. Instead, this information will be archived only.
The VAT e-commerce package in the settlements with Allegro
You can find your settlements for the VAT e-commerce package in your billing, as VAT e-commerce, and on the invoice we issue for our services.
On the invoice you will find separate items covering settlements for:
- a comprehensive service ― subject to VAT, includes sales commissions, promotion fees, and so on
- fees out of scope of VAT ― includes eCommerce VAT settlements.
You will not see the settlements out of scope of VAT on corrective invoices.
