- The draft law aims to implement Articles 2 and 4 of EU Council Directive 2025/516, part of the ViDA package, regarding VAT rules in the digital age.
- Member States must implement Article 2 by December 30, 2026, and Article 4 by June 30, 2029; Article 2 takes effect January 1, 2027, and Article 4 from July 1, 2029.
- The law addresses issues identified after the 2021 VAT e-commerce package, such as interpretative doubts and the need for legislative clarification.
- Key issues include the VAT regime for supplies facilitated by electronic interfaces, calculation of sales thresholds for VAT purposes, and the use of the One Stop Shop (OSS) system for certain cross-border transactions.
Source: gov.pl
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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