New regulations contained in Shield 4.0 are intended to help businesses in need due to the effects of the pandemic, however it happens that the regulations are contradictory. This applies to a change in the zero VAT rate for Intra-Community Supplies of goods (ICS), which Zdzisław Modzelewski, a VAT expert, comments in his article.

Link to the article with expert's comment: https://domcechowy.pl/informacja-podatkowa-vii-2020/