Poland's government approves draft bill to clarify VAT e-commerce rules under ViDA
Poland's Council of Ministers approved a draft VAT bill on 2 September 2026 to implement the first part of the ViDA package. The rules are planned to take effect on 1 January 2027. They clarify e-commerce VAT treatment and simplify OSS and IOSS compliance.
Poland’s Council of Ministers approved draft VAT amendments on 2 September 2026. They implement the first part of the ViDA (VAT in Digital Age) package. The draft clarifies e-commerce VAT rules and simplifies One-Stop Shop and IOSS procedures. The rules are planned to take effect on 1 January 2027.
Poland’s Council of Ministers approved draft amendments to VAT law on 2 September 2026. The draft clarifies e-commerce rules and cuts administrative burden for digital sellers. The draft implements the first part of the ViDA (VAT in Digital Age) package, Directive 2025/516. According to the Ministry of Finance, the new rules are planned to take effect on 1 January 2027.
The draft addresses interpretation doubts that emerged since the EU’s e-commerce VAT package entered into force on 1 July 2021. The Ministry says the changes clarify and simplify the rules. They also cut some administrative duties for e-commerce businesses.
Key changes to VAT administration
The draft specifies which supplies count as facilitated by electronic interfaces. It clarifies how to calculate the EUR 10,000 sales threshold. The threshold sets the place of taxation for intra-EU distance sales of goods and for telecom, broadcasting and electronic services. The draft also clarifies when tax liability arises for supplies settled through the EU and non-EU One-Stop Shop (OSS) procedures.
A practical change removes the duty to list websites in the notification for the non-EU OSS and IOSS import procedures. The Ministry expects this to avoid problems during registration.
The draft explicitly excludes exempt taxpayers from the IOSS import procedure for consignments worth up to EUR 150. It also lets suppliers settle VAT through the simplified OSS system when selling electricity, heat, cooling, and natural gas to consumers.
Timeline for implementation
The new provisions are planned to enter into force on 1 January 2027. The draft also repeals the call-off stock procedure from 1 July 2028. The TOOG (transfer of own goods) procedure will replace it in a later stage of implementing EU law. Under TOOG, a taxpayer will settle all movements of own goods within the OSS system.
The draft is not yet law. It still has to pass through parliament.