- The bill aims to implement the EU’s “VAT in the Digital Age” (ViDA) directive and align Polish VAT law with EU e-commerce requirements.
- Key changes include clarifying supplies facilitated by electronic interfaces, amending the EUR 10,000 threshold rules, and clarifying OSS scheme application.
- Simplifications are proposed for OSS/IOSS registration, including removing the website address requirement.
- The OSS scheme will be extended to B2C supplies of gas, electricity, and heating/cooling energy.
- Small taxpayers using the VAT exemption will be excluded from the IOSS scheme, and the call-off stock regime will be abolished from July 2028.
- The bill is expected to be passed by the Council of Ministers in Q2/Q3 2026.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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