Poland's Sejm passes the ViDA VAT transposition bill (druk 3074) on 8 October 2026 - Senate stage still to come
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- Registration
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 8 October 2026
- Effective
- 1 January 2027
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Systems
- Tax engine, E-commerce, Reporting
- Verified
- Fetched from official source · high confidence
VAT-registered businesses in Poland and non-Polish businesses affected by the one-stop-shop and VAT registration changes in the ViDA transposition.
Track Senate stage; prepare for 1 Jan 2027 OSS/registration changes if enacted as passed.
Tax engineE-commerceReporting
On 8 October 2026 the Sejm passed at third reading the government bill amending the VAT Act and other acts that transposes arts 2 and 4 of Directive (EU) 2025/516 (ViDA; druk 3074, committee report druk 3171): 284 votes in favour, 0 against, 135 abstentions. The committee-report text provides entry into force on 1 January 2027, except art. 1 pts 3 and 8-10 and art. 4 (1 July 2028) and arts 2, 3 and 6 (1 July 2029). The bill goes to the Senate.
What changed in detail
This is not yet law: the bill has passed the Sejm and goes to the Senate. On 8 October 2026 the Sejm passed at third reading the government bill amending the VAT Act and other acts that transposes articles 2 and 4 of Directive (EU) 2025/516 (ViDA). The bill is druk 3074 and the committee report is druk 3171. The vote was 284 in favour, 0 against and 135 abstentions.
The committee-report text, quoted in the proof, provides for entry into force on 1 January 2027, except:
- art. 1 points 3 and 8-10, and art. 4, which enter into force on 1 July 2028; and
- arts 2, 3 and 6, which enter into force on 1 July 2029.
This moves the bill recorded at pl-vida-transposition-sejm-print-3074-2026 from the bill stage to passage by the Sejm. The text quoted here is the committee report (druk 3171); the Sejm’s own third-reading text was not parsed, so floor amendments, if any were adopted, could change the dates.
What it means
The dates are not final until the Senate acts and the law is published, so this is a milestone rather than a settled rule.
Businesses that plan around 1 January 2027 for the changes to registration and the one-stop shop should treat that date as likely but unconfirmed. The staggered dates in 2028 and 2029 mean the work is in phases, and the text should be re-checked after the Senate stage and before relying on any of them.
Proof
Art. 8. Ustawa wchodzi w życie z dniem 1 stycznia 2027 r., z wyjątkiem: 1) art. 1 pkt 3 i 8–10 oraz art. 4, które wchodzą w życie z dniem 1 lipca 2028 r.; 2) art. 2, art. 3, art. 6 oraz art. 7sss, które wchodzą w życie z dniem 1 lipca 2029 r.Art. 8. This Act enters into force on 1 January 2027, except: 1) art. 1 points 3 and 8-10 and art. 4, which enter into force on 1 July 2028; 2) art. 2, art. 3, art. 6 and art. 7sss, which enter into force on 1 July 2029.
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Poland's ViDA transposition bill reaches the Sejm as print 3074 effective 1 January 2027