Poland: ViDA transposition act (druk 3074) awaits the President's signature after the Sejm accepts the Senate amendment - not yet law
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
- 23 October 2026
- Effective
- 1 January 2027
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Systems
- ERP, Tax engine, Reporting, E-commerce
- Verified
- Fetched from official source · high confidence
VAT-registered businesses in Poland and non-Polish businesses affected by the one-stop-shop, VAT registration and call-off-stock changes in the ViDA transposition.
Prepare OSS/registration and call-off-stock process changes for 1 January 2027; the act is not yet signed or published.
ERPTax engineReportingE-commerce
On 22 October 2026 the Sejm considered the Senate amendment to the VAT Act amendment bill transposing arts 2 and 4 of Directive (EU) 2025/516 (druk 3074; Senate resolution druk 3208 of 13 October 2026, committee report druk 3248) and accepted it; the act was passed to the President for signature on 23 October 2026. The Sejm record shows the process closed ('Uchwalono') awaiting the President's signature and publication in the Dziennik Ustaw.
What changed in detail
The act is not yet law: it awaits the President’s signature and publication. On 22 October 2026 the Sejm considered the Senate’s amendment to the bill amending the VAT Act and other acts that transposes articles 2 and 4 of Directive (EU) 2025/516 (druk 3074) and accepted it. The Senate’s resolution is druk 3208 of 13 October 2026, and the committee report recommending acceptance is druk 3248.
The act was passed to the President for signature on 23 October 2026. The Sejm record shows the process closed (“Uchwalono”), awaiting the President’s signature and publication in Dziennik Ustaw.
This moves the bill on from its passage by the Sejm on 8 October 2026.
What it means
Parliament’s work is finished, so the remaining steps are the President’s decision and publication. The entry-into-force dates reported at the Sejm stage (1 January 2027, with later dates for some provisions) should be re-read from the act as published, since the Senate amendment’s content is not set out here.
Businesses planning one-stop-shop, registration or call-off-stock changes for 1 January 2027 can keep working to that date, but should confirm it against the Dziennik Ustaw text before relying on it.
Proof
Ustawę przekazano Prezydentowi do podpisuThe act was passed to the President for signature
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