Poland Introduces Bill to Implement ViDA Directive Provisions on Digital Age VAT Rules

• Poland introduced Bill No. UC147 to partially transpose the ViDA directive (Directive 2025/516/EU) on VAT in the digital age.
• The bill clarifies VAT rules for digital transactions and cross-border sales, including the role of electronic interfaces.
• It details calculation methods for €10,000 and PLN 42,000 thresholds for intra-community distance sales and digital services.
• Taxpayers below the €10,000 threshold can choose to apply taxation in the country of consumption via the EU OSS.
• Small exempt taxpayers are excluded from using the Import One Stop Shop (IOSS) for low-value imported goods.

Source: globalvatcompliance.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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