From 1st of July 2021, the extended form of the MOSS procedure applies, ie One Stop Shop (OSS) and Import One Stop Shop (IOSS). The changes result from the provisions of Council Directive (EU) 2017/2455 amending Directive 2006/112 / EC and Directive 2009/132 / EC as regards certain value added tax obligations for the provision of services and distance sales of goods, and the Council Directive ( EU) 2019/1995 amending Directive 2006/112 / EC as regards the provisions on distance selling of goods and certain domestic supplies of goods.
Iso Trade settles VAT under the EU procedure - OSS. In connection with the above, there are changes in accepting orders from customers with inactive VIES who are not active VAT taxpayers in their country and / or are not obliged to settle Intra-community Acquisition of Goods (ICA). Such orders will only be carried out in PLN or EUR currency and will be issued with the VAT rate of the customer's country.
For customers who are active VAT payers who are required to recognize the ICA in their country but do not have an active VIES number, orders and invoices will be issued in any currency with the Polish VAT rate of 23%.
For customers who are active VAT payers with an active VIES number, orders and invoices will be issued in any currency with a 0% VAT rate.
Please send the information whether you are an active VAT taxpayer in your country and whether you are required to settle ICA.