Poland Aligns VAT Rules with ViDA (Directive 2025/516): Expansion of OSS and Clarifications for Digital Trade

Summary

• Alignment with ViDA (Art. 2 & 4): Poland proposes targeted amendments to clarify OSS, deemed supplier rules, and threshold calculation in line with Directive (EU) 2025/516.
• Greater coherence for cross-border B2C VAT: Updates address the €10,000 threshold, OSS usage, tax point, and scope expansion (including energy supplies), reducing interpretative ambiguity.
• Structural shift toward Single VAT Registration: Introduction of TOOG and repeal of call-off stock reflect the EU’s move toward a fully integrated OSS-based VAT model.

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Article

1. Legal Framework: Implementation of Directive (EU) 2025/516 (ViDA)

The proposed Polish amendments implement Articles 2 and 4 of Council Directive (EU) 2025/516, part of the VAT in the Digital Age (ViDA) package, formally adopted on 11 March 2025 and published in the Official Journal on 25 March 2025. [eur-lex.europa.eu]

👉 Directive text:

• https://eur-lex.europa.eu/eli/dir/2025/516/oj/eng

The ViDA package aims to:

• Modernise VAT for the digital economy,
• Expand the One Stop Shop (OSS),
• Introduce harmonised rules on platform economy and cross-border transactions. [taxation-c….europa.eu]

Poland’s draft law (status 30 April 2026 – opinion stage) is part of the EU-wide obligation to transpose key provisions by 1 January 2027. [regfollower.com]

2. Clarification of the “Deemed Supplier” Rule for Electronic Interfaces

The draft clarifies the scope of supplies facilitated by electronic interfaces (platforms).

In particular, it explicitly confirms that the deemed supplier regime will also apply to:

• Supplies within the EU to taxable persons or legal persons not subject to VAT on intra-Community acquisitions (ICS exemption cases).

This reflects the broader ViDA objective of ensuring that platforms are liable for VAT where suppliers are not, especially in complex cross-border structures. [taxation-c….europa.eu]

The clarification addresses practical ambiguities observed since the 2021 e-commerce package, ensuring consistent treatment of platform-facilitated transactions.

3. Clarification of the €10,000 Threshold for WSTO and TBE Services

The proposal refines the calculation of the EUR 10,000 threshold (PLN 42,000) for:

• WSTO (intra-Community distance sales of goods)
• TBE services (telecom, broadcasting, electronic services)

👉 Background rule:

• The €10,000 threshold applies to total cross-border B2C sales of goods and TBE services within the EU, after which VAT must be charged in the customer’s Member State. [vat-one-st….europa.eu]

👉 Explanation of threshold mechanics:

• Below threshold → VAT in Member State of establishment
• Above threshold → VAT in Member State of consumption (via OSS or local registration) [polishtax.com]

Key Polish clarification

Only WSTO dispatched from the Member State of establishment will count toward the threshold, while:

• Sales from foreign warehouses will be excluded.

This aligns with ViDA reforms limiting the use of the threshold to sales originating from the seller’s home Member State, preventing distortions linked to cross-border stock structures. [vatcalc.com]

4. OSS Registration as an Implied Choice of Destination VAT

The draft introduces an important interpretative rule:

• Registration for the EU OSS automatically implies opting for taxation in the Member State of consumption, even if the €10,000 threshold is not exceeded.

This removes uncertainty about the interaction between:

• Place of supply rules, and
• Optional use of OSS.

This reflects the nature of OSS as a single VAT registration system covering all eligible supplies, requiring consistent application across transactions. [eclear.com]

5. Harmonisation of the Tax Point for OSS Transactions

To reduce inconsistencies, the draft clarifies that for supplies reported under:

• Union OSS and
• Non-Union OSS,

the tax point arises at the moment of supply, or:

• At the moment of receipt of payment (advance, deposit, instalment) for the amount received.

This removes the possibility of applying special domestic tax point rules, ensuring consistency across Member States and reflecting the need for standardised reporting under OSS.

6. Simplification Measures for OSS and IOSS Registration

The proposal removes administrative burdens by:

• Abolishing the obligation to provide website details in:
  • Non-Union OSS, and
  • Import OSS (IOSS) registrations.

This change addresses practical registration issues and aligns with the broader ViDA objective of reducing compliance friction for cross-border businesses.

7. Extension of OSS to Energy Supplies

The draft extends OSS to cover:

• B2C supplies of natural gas, electricity, heating and cooling.

This mirrors ViDA changes effective from 1 January 2027, which expand OSS to energy supplies to support growing sectors such as electric mobility and cross-border utilities. [bdo.nl]

8. Restriction of IOSS Access for Small Taxpayers

The proposal explicitly excludes:

• Small taxpayers benefiting from VAT exemption from using the IOSS scheme for imports (< €150).

This ensures consistency with the logic of IOSS as a compliance mechanism for taxable persons actively collecting VAT, and prevents misuse by exempt entities.

9. Abolition of Call-off Stock and Introduction of TOOG (from 1 July 2028)

A structural change is the repeal of the call-off stock procedure, replaced by the Transfer of Own Goods (TOOG) regime.

👉 Key elements:

• Call-off stock simplification will be phased out EU-wide. [vatcalc.com]
• TOOG allows businesses to report cross-border stock movements via OSS, avoiding multiple VAT registrations.

👉 Objective:

• Move toward a Single VAT Registration model across the EU. [grantthornton.nl]

Poland aligns with this by:

• Repealing call-off stock rules
• Introducing TOOG from 1 July 2028. [vatabout.com]

10. Entry into Force

• Main provisions: 1 January 2027
• Call-off stock repeal / TOOG: 1 July 2028

This timeline follows the phased implementation of ViDA across Member States. [regfollower.com]

Conclusion

The Polish draft demonstrates a highly targeted transposition of ViDA, focusing on resolving practical issues rather than introducing entirely new rules.

Key impacts for businesses include:

• Clearer threshold calculation for WSTO/TBE,
• Mandatory consistency once OSS is chosen,
• Expanded scope (energy, platforms),
• Transition toward OSS-based single VAT registration (TOOG).

Overall, the reform strengthens legal certainty, harmonisation, and digital readiness, supporting the EU’s long-term vision of a simplified and integrated VAT system.

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