The dynamic development of the digital economy and e-commerce has become the basis for the introduction of increasingly diverse and innovative business models. At the same time, as this sector develops, new tax challenges appear, which both sales platform operators and sellers using such platforms must face.
New e-commerce regulations are largely aimed at transferring responsibility for tax settlements directly to digital platforms, which means further tax challenges for them.
How can we help you?
VAT settlements of trading platforms (electronic interfaces)
Comprehensive support for entities running trading platforms in implementing solutions aimed at properly fulfilling obligations related to VAT settlements, in particular;
- Determining whether a given entity must fulfil obligations regarding electronic interfaces (whether there is a fiction of a recognized supplier);
- Introduction of solutions aimed at proper documentation and settlement of transactions concluded via trading platforms (including invoicing and the use of cash registers);
- Designing activities aimed at limiting potential liability for uncollected VAT (due diligence);
- Settlements under the OSS procedure and support with registration in individual EU countries (if OSS is not used).
VAT e-commerce package and online sales
- analysis of the conditions, requirements and consequences of transactions from the point of view of sellers operating through trading platforms (marketplace);
- audit for proper fulfilment of obligations related to the e-commerce VAT package and comprehensive support in the implementation of appropriate solutions aimed at the correct settlement of e-commerce transactions and cross-border services;
- introducing solutions aimed at correct settlement under the OSS procedure.
- support for VAT registration in individual countries (in the absence of OSS);
- introduction of procedures aimed at verifying that sales thresholds have been exceeded and the application of appropriate tax rates;
- Support in introducing changes to the collection and analysis of data on transactions, suppliers, consumers (records) and changes in accounting and invoicing systems;
- Introducing appropriate solutions for entities providing cross-border services.
Solutions for importers, carriers and postal operators
- Verification of transactions in terms of obligations related to settling the import of goods;
- Analysis of the possibility of using IOSS (import one-stop-shop) and support in implementing solutions aimed at correct settlement of imports via IOSS;
- Support with VAT registration in Poland and abroad;
- Analysis of the possibility of using the simplified procedure (SI) and implementation of solutions aimed at correct import settlement of goods presented to customs authorities.
DAC7 – Implementation of reporting obligations through digital platforms
- Verification of reporting obligations;
- Preparation and implementation of due diligence procedures;
- Support in implementing solutions enabling data collection for reporting purposes.
Tax support in the area of e-commerce in order to properly fulfill CIT obligations
- planning – support in selecting the most effective model for the operation of the trading platform (marketplace), tax analysis of the planned model;
- implementation – tax support in implementing the selected model. Tax verification of contracts concluded between sellers (merchants) and suppliers of sales platforms and payment service providers, regulations and other documents regulating the functioning and use of the marketplace;
- functioning – assessment of the tax consequences of settlements between participants of the implemented marketplace model.
- other e-commerce consultancy , including tax analysis of adopted settlement models (gift cards, subscriptions, barter cooperation).
Support for platforms with transfer pricing obligations
- Identification of controlled transactions and transactions carried out with entities from the so-called tax havens;
- Analyzes of competition profitability in terms of a given product offer;
- Support in the correct and timely fulfillment of documentation and reporting obligations.
- Analysis of the impact of planned changes to the EU Customs Code and the VAT in the Digital Age (ViDA) package on your business;
- Consultations on new regulations for the Polish marketplace.
Benefits for the customer
Our offer of e-commerce tax support is the key to stability and efficiency in the area of taxes.
- Compliance with tax regulations
We will help you build a safe and effective business model compliant with tax regulations. We will support you in the tax classification of your transactions (especially complex and multi-stage ones) and, as a result, we will ensure the correct settlement of individual operations.
- Minimizing the risk of irregularities
Thanks to our support, you can minimize the risk of financial penalties and legal liability related to incorrect tax settlement.
- Guidance through the entire tax process
MDDP will guide you through the entire process of adapting your business to applicable tax requirements. In particular, we will provide comprehensive support in fulfilling administrative and registration obligations, including registration in other countries or adapting your business to procedures limiting the need to register and report VAT in other countries.