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New VAT Changes for Cross-Border Transactions: ViDA and Import-Export Reforms

  • The Ministry of Finance published two draft VAT amendments for foreign transactions: one implementing EU ViDA rules, the other changing import/export VAT rules.
  • ViDA covers digital VAT reporting, VAT on platform economy activities, and single VAT registration across the EU.
  • Key ViDA deadlines: 2027 (e-commerce-related additions), 2028 (platform rules, single registration, transfer of own goods, reverse charge for suppliers without ID), 2029 (end of call-off stock), 2030 (e-invoicing).
  • The import/export draft changes VAT-IM declarations, proof for 0% export VAT, and the USZ import tax payment procedure.
  • Most import/export changes take effect on 1 January 2027, except USZ modifications, which apply the day after publication.

Source: ksiegowosc.infor.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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