Poland Approves First ViDA Implementation Bill, Focusing on E-Commerce and OSS Changes

Summary

Poland’s Council of Ministers approved draft legislation on September 2, 2026, implementing the first elements of the EU VAT in the Digital Age package. The proposal primarily clarifies existing VAT e-commerce rules, adjusts the OSS and IOSS frameworks, and introduces additional transactions that may be reported through OSS. [gov.pl], [legislacja…rcl.gov.pl]
The measures will affect businesses engaged in cross-border B2C sales, electronic interfaces facilitating supplies, energy suppliers, and users of the OSS and IOSS schemes. Most provisions are intended to apply from January 1, 2027, subject to completion of the Polish parliamentary and presidential approval process. [podatki.gov.pl], [gov.pl]
The proposal represents only the first stage of Poland’s ViDA implementation. The call-off stock rules would be repealed from July 1, 2028, while a broader Transfer of Own Goods procedure is expected in a subsequent legislative phase, requiring businesses to review current inventory-transfer structures and VAT registrations. [gov.pl], [taxation-c….europa.eu]

Article

The Polish Council of Ministers approved a draft amendment to the VAT Act and certain other legislation on September 2, 2026. The proposal, identified in the Polish legislative register as project UC147, implements the first part of Council Directive (EU) 2025/516, one of the legal instruments comprising the EU’s VAT in the Digital Age, or ViDA, package. The bill remains draft legislation and must complete Poland’s legislative process before becoming law. [legislacja…rcl.gov.pl], [gov.pl]

The immediate changes focus predominantly on improving and clarifying the VAT e-commerce framework introduced in July 2021. Among other measures, the draft would clarify which supplies are treated as facilitated by electronic interfaces and how the EUR 10,000 threshold is calculated for intra-EU distance sales of goods and certain telecommunications, broadcasting, and electronically supplied services. It would also clarify the tax-point rules for supplies reported under the Union and non-Union OSS schemes. [podatki.gov.pl], [gov.pl]

Administrative changes would include removing the requirement to report website information when registering for the non-Union OSS and IOSS schemes. The proposal would also expressly exclude businesses benefiting from Poland’s domestic small-business VAT exemption from using IOSS for distance sales of imported goods in consignments not exceeding EUR 150. In addition, the scope of OSS would be extended to certain B2C supplies of electricity, heating, cooling, and natural gas. [podatki.gov.pl], [gov.pl]

Most of these provisions are scheduled to take effect on January 1, 2027. This timing corresponds with the first EU-wide ViDA implementation milestone, under which specified OSS and IOSS clarifications become effective. The changes form part of a much broader EU implementation timetable extending through 2035, including platform-economy measures, Single VAT Registration reforms, and digital reporting requirements for cross-border B2B transactions. [taxation-c….europa.eu], [taxation-c….europa.eu]

The treatment of call-off stock requires separate attention. According to the Polish Ministry of Finance, Poland intends to repeal the existing call-off stock provisions from July 1, 2028, rather than January 1, 2027. A new Transfer of Own Goods, or TOOG, procedure is expected to be introduced in a later implementation phase and operated through OSS. The current bill therefore does not complete Poland’s implementation of the wider Single VAT Registration reforms. [gov.pl], [gov.pl]

Businesses making cross-border B2C supplies or moving inventory into Poland should monitor the bill’s parliamentary progress. Tax and finance teams should assess whether the OSS and IOSS clarifications affect existing reporting processes, while businesses using call-off stock arrangements should begin identifying affected supply chains, ERP configurations, VAT registrations, and contractual documentation ahead of the planned 2028 transition.

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Other articles

Poland Advances VAT Modernization Ahead of EU ViDA Requirements

Poland is modernizing VAT in line with the EU’s VAT in the Digital Age (ViDA) package.
After the mandatory KSeF e-invoicing rollout in 2026, businesses must prepare for wider EU requirements.
These include mandatory digital reporting for cross-border B2B transactions starting in 2030.
Full system harmonization is expected by 2035.

Source: regfollower.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.