Poland Proposes VAT Amendments to Align with EU Digital Age and E-Commerce Rules

The bill aims to implement the EU’s “VAT in the Digital Age” (ViDA) directive and align Polish VAT law with EU e-commerce requirements.
Key changes include clarifying supplies facilitated by electronic interfaces, amending the EUR 10,000 threshold rules, and clarifying OSS scheme application.
Simplifications are proposed for OSS/IOSS registration, including removing the website address requirement.
The OSS scheme will be extended to B2C supplies of gas, electricity, and heating/cooling energy.
Small taxpayers using the VAT exemption will be excluded from the IOSS scheme, and the call-off stock regime will be abolished from July 2028.
The bill is expected to be passed by the Council of Ministers in Q2/Q3 2026.

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.