- Poland has passed legislation to implement the first stage of EU ViDA, covering only selected VAT changes, with the initial measures taking effect from January 2027.
- From January 2027, Poland will refine the €10,000 intra-EU distance sales threshold, clarify deemed-supplier rules for online marketplaces and electronic interfaces, and expand OSS to certain cross-border supplies of gas, electricity, heating and cooling.
- Poland will withdraw the call-off stock simplification: new arrangements stop from 1 July 2028, existing arrangements can continue under transitional rules until 30 June 2029.
- The later ViDA Single VAT Registration reforms from July 2028 will still require further Polish legislation, including the Transfer of Own Goods OSS scheme and harmonised mandatory reverse charge rules.
- The platform economy deemed-supplier rules for short-term accommodation and passenger transport will also apply from the later 2028 stage; Poland’s KSeF e-invoicing is separate from ViDA’s digital reporting regime.
Source: vatcalc.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.
