Yes, Kallis, you have to collect VAT from Polish customers if you are selling through the CEE program. CEE means to register VAT for all the 3 countries: Germany, Czech and Poland. By enrolling in the CEE program, the seller gets a reduction in the shipping advantage from 50 cents to 35 cents. For instance, a seller who ships 1,000 packages every month may avoid paying FBA costs of €350 per month or €4,200 annually.