- Poland proposed VAT law changes to align with EU rules, including the ViDA package starting mainly 1 January 2027
- The ViDA changes would clarify the deemed supplier regime and refine the EUR 10,000 threshold for intra-EU distance sales by excluding certain sales from warehouses in other member states.
- Rules for taxing telecom, broadcasting, electronic services, and intra-EU distance sales would be simplified, with taxation in the customer’s member state if the threshold is not exceeded and the supplier uses Union OSS.
- Tax point rules under OSS would be standardized, and Union OSS would be expanded to include B2C supplies of gas, electricity, and heating/cooling energy.
- The call-off stock regime would be repealed from 1 July 2028 and replaced by a simplified OSS procedure for cross-border transfers of own goods.
Source: taxathand.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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