@misc{Kopyściańska_Katarzyna_Pakiet_2020,
 author={Kopyściańska, Katarzyna},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={On July 1, 2021, the so-called e-commerce package, which quite significantly changed the model of settling the tax on goods and services of entrepreneurs operating in the e-commerce industry. The amendment to the act on tax on goods and services, which took place at the end of June 2021, implemented the EU VAT package for e-commerce. Although initially the changes were to apply from the beginning of 2021, eventually - mainly due to the COVID-19 pandemic - they entered into force on July 1, 2021. This package has a significant direct impact on consumers, and above all on the price of goods they buy.. The main reason for introducing the e-commerce package is the tightening of the VAT system and ensuring the competitiveness of EU entrepreneurs in competition with entrepreneurs from outside the European Union, as the main reason for introducing the e-commerce package.},
 type={text},
 title={Pakiet e-commerce w VAT},
 doi={https://doi.org/10.34616/144578},
 keywords={SOTI, ESCS, IOSS, USZ, special VAT procedures, e-commerce},
}