Polish customers like to offer goods from foreign, especially German internet shops. Not only because they offer a wide range of often higher-quality products at better prices, but also apply the necessary European consumer protection rules, which are difficult to find within Polish online shops, they offer more security that the goods, which have been ordered, paid for and have actually been received. With the introduction of a trade tax online trading has become more difficult. The Polish PiS government fears that Polish online shops will permanently relocate abroad due to this trading tax and has devised a scheme in principle to weaken the ability to sell goods to customers in Poland.
According to Art. 12 of the law draft all internet shop have to make a declaration on every order to be delivered to Poland, against shipping service provider in Poland (e.g. DPD, DHL etc.), that the trade tax was paid or that it is within the limits of the tax exemption. If the internet shops do not submit this declaration with any transfer of goods, which can be assumed for practical reasons, in most cases, the shipping service provider will be liable for tax in this case. In cases where they have not paid the tax, the bill grants the right to demand from the foreign internet shop a flat fee of 50 Polish zloty (approximately 12 euro). Therefore, for many foreign internet shops it will be no longer interesting to sell their goods to Poland.
Source: Wirtschaftsmarkt Polen, February 2016