The VAT e-commerce special schemes

The new provisions modify the existing VAT special schemes laid down in the VAT Directive (non-Union scheme, Union scheme) and add a new one (import scheme). A summary of the most important law changes in the field of e-commerce can be found in the previous article and the electronic platforms as deemed supplier have been also already described here. This text summarizes the provisions of the e-commerce law regarding the special schemes.

The Mini One Stop Shop (MOSS) is an electronic system allowing taxable persons supplying telecommunications, broadcasting and electronic (TBE) services to consumers in the EU to declare and pay VAT due in all EU Member States in one single Member State. As from 1 July 2021, MOSS is extended to all B2C services taking place in Member States where the supplier is not established, to intra-Community distance sales of goods and to certain domestic supplies of goods …

VAT on sale and rent of private flats and commercial space

This publication regards the VAT on sale and rent of private flats and commercial space. The assumption is that the taxpayer is a company with legal personality, that is an active VAT payer in Poland.

The following questions have been answered below:

  1. Which VAT rate should be applied?
  2. What about rental? If the company or subsidiary will rent space and flats, how is the VAT settled?
  3. What in case of sale, is there a VAT on the notarial deed? How is the VAT settled?
  4. Is there any VAT that cannot be deducted from commercial activities (rent, sale)?
  5. What is the settlement of VAT during construction (no or low sales)?
  6. How does the VAT settlement between 23% (such as paid to the general contractor) and 8% (sale to a private person) look like?

Ad. A. Which VAT rate should be applied?


The legislator in art. 41 paragraph 12-12c of the …

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