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VAT eCommerce Package
Fixed establishment ― general information for sellers
Learn what fixed establishment in the European Union is and how to check if you have it.
On July 1, 2021, the VAT e-Commerce Package came into force. This means we will be collecting VAT for B2C transactions concluded by sellers
- from outside the European Union
- who dispatch parcels from the EU territory to consumers in the EU
- who do not have a fixed establishment in the EU.
Consequently, if you are a seller from outside the EU, you need to let us know if you have any fixed establishment in the European Union, so that we account for VAT properly.
Moreover, having a Polish fixed establishment may influence your settlements with us:
- if you have a fixed establishment in Poland ― we will issue invoices with the Polish standard VAT rate of 23%
- if you do not have a fixed establishment in Poland (but, for example, in another EU country) ― we will issue invoices without the Polish VAT rate (as the VAT should be collected under a “reverse charge” mechanism).
What a fixed establishment is in the European Union
A fixed establishment in the European Union is a place where:
- you run a business 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 (or at least on a long-term basis)
- human resources are your employees or other people (such as third party employees) effectively operating for you
- technical resources are properties (like a warehouse or an office space) and equipment necessary for business operations
- you act independently and autonomically from the primary business establishment, with the use of your own or controlled resources.
Frequently asked questions
Click on a question to see the answer.
No. A business establishment is a place where you have established your business and the main functions of the business’ central administration are carried out. There, essential day-to-day decisions concerning the general management of the business are taken.
A business establishment is usually
- the head office
- the headquarters
- the business seat.
No. Rules for determining a fixed establishment for VAT purposes are different from the rules for determining a permanent establishment for the corporate income tax (CIT) purposes. You, as a foreign entity, may:
- have a fixed establishment for VAT in Poland or another EU country without having a permanent establishment in Poland for CIT purposes;
- have a permanent establishment in Poland or another EU country for CIT purposes without having a fixed establishment for VAT in Poland or another EU country.
No. The formal VAT registration in the EU member state is not enough to recognize that a taxpayer has a fixed establishment in the EU. A certain minimum scale of activity is needed to prove that the activity is carried out by a foreign entity in a given EU country
- permanently (or at least on the long-term basis)
- with a use of relevant human and technical resources
- to receive and use or to make the respective supplies.
Note that there is no rule on how much time must pass before a place of running a business becomes ‘fixed’.
Depending on the scope of activities related to such warehousing, it may or may not create a fixed establishment. Different EU countries have different practical approaches to fixed establishment and the practices also vary in time.
If you have any doubts about your warehouse as a potential fixed establishment, consult your tax advisor or local tax authorities.
Example: if goods are transported from another country to a warehouse in Poland with an intention of supplying those goods to buyers later, and you own or rent, and directly run the warehouse with your own means present in the country where the warehouse is located, this warehouse might or might not be seen as your fixed establishment.
If you use or want to use fulfilment services in the EU or in Poland, check the guidelines in the Guidebook.
If you are still in doubt, consult your tax advisor.
By answering the following questions, you can make a preliminary assessment of if you have a fixed establishment:
- Do you intend to sell goods or services in Poland permanently?
- Do you hire a person who works exclusively for your benefit OR do you use similar services from a third party Polish supplier OR do you have any other human resources in Poland?
- Do you use property such as a warehouse or an office located in Poland in your business activity OR do you have or use any other technical resources in Poland, not necessarily owned by you?
- Is your structure in Poland authorized to make decisions regarding business activity (acts independently and autonomously)?
If you have answered yes to all questions, you presumably have a fixed establishment in Poland. Bear in mind that this is only a general guide. Consult a tax advisor if you have any doubts.
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.
