Poland's Council of Ministers backs a draft VAT Act amendment transposing the first part of ViDA
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
- Compliance
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 2 September 2026
- Effective
- 1 January 2027
- Authority
- Ministerstwo Finansów
- Systems
- Tax engine, E-commerce, Reporting
- Verified
- Fetched from official source · high confidence
Electronic interfaces facilitating supplies to Polish customers, Union and non-Union OSS and import IOSS registrants, distance sellers near the EUR 10,000 threshold, and users of the call-off stock simplification.
No action — monitoring only.
Tax engineE-commerceReporting
On 2 September 2026 Poland's Council of Ministers backed a draft law amending the VAT Act, implementing the first part of the EU ViDA package (Directive (EU) 2025/516) into the domestic VAT e-commerce rules (in force since 1 July 2021). The draft clarifies which supplies count as facilitated by electronic interfaces, how the EUR 10,000 distance-sales threshold is calculated, when the tax point arises for OSS-settled supplies, removes the requirement to list websites on non-Union OSS/import-IOSS registration, excludes VAT-exempt taxpayers from import-IOSS distance-sales rules, and allows OSS reporting for B2C electricity/heating/cooling/gas supplies. The government plans the new rules to take effect 1 January 2027; it also proposes repealing the call-off-stock procedure from 1 July 2028.
What changed in detail
This is a draft, not law. On 2 September 2026 Poland’s Council of Ministers backed a draft law amending the VAT Act and certain other acts. The Ministry of Finance describes it as the domestic transposition of the first part of the ViDA package — Directive (EU) 2025/516 amending Directive 2006/112/EC — into the VAT e-commerce rules that have applied in Poland since 1 July 2021.
As set out in the Ministry’s notice, the draft would: define more precisely which supplies count as facilitated by electronic interfaces; clarify how the EUR 10,000 distance-sales threshold is calculated for place-of-supply purposes; fix the point at which the tax obligation arises for supplies settled under the Union and non-Union OSS procedures; remove the requirement to list websites on the non-Union OSS and import IOSS registration notification; exclude taxpayers exempt by virtue of their status from the import IOSS treatment of consignments of no more than EUR 150; and allow B2C supplies of electricity, heat, cooling and natural gas to be settled through OSS.
The Ministry states that the new rules are planned to enter into force on 1 January 2027. The draft would also repeal the call-off stock procedure from 1 July 2028, to be replaced at a later implementation stage by the ViDA transfer-of-own-goods (TOOG) procedure, which would operate within the OSS system.
The notice assigns no bill number, and the draft has not been before the Sejm.
What it means
Council of Ministers backing is the start of the legislative path, not the end of it. The bill still has to go through Parliament, and 1 January 2027 is a plan rather than a commencement date. Nothing in a Polish VAT return changes on the strength of this notice.
The item worth diarising is the call-off stock repeal. July 2028 sounds far off, but call-off stock arrangements are contractual and often multi-year, so stock movements agreed in 2027 can land on the wrong side of it. TOOG is the replacement rather than a rename: it would report through OSS instead of the domestic return, which is a different system to configure, not a different label on the same one.
Proof
Projekt stanowi implementację pierwszej części pakietu ViDA (VAT in Digital Age), tj. dyrektywy 2025/516 zmieniającej dyrektywę 2006/112/WE w odniesieniu do przepisów dotyczących VAT, dostosowując przepisy do realiów gospodarki cyfrowej.The draft constitutes the implementation of the first part of the ViDA (VAT in the Digital Age) package, i.e. Directive 2025/516 amending Directive 2006/112/EC as regards VAT rules, adapting the provisions to the realities of the digital economy.
Archived from the official distribution · Ministerstwo Finansów notice, 2 September 2026 — "Rząd przyjął projekt, który usprawni funkcjonowanie pakietu VAT e-commerce" · www.gov.pl
Planuje się, że nowe przepisy wejdą w życie 1 stycznia 2027 roku.It is planned that the new rules will enter into force on 1 January 2027.
Archived from the official distribution · Ministerstwo Finansów notice, 2 September 2026 — commencement paragraph · www.gov.pl
No source snapshot. No screenshot: gov.pl paints nothing for headless Chrome. The capture harness refused the shot three times on its blank-page guard — with a --from/--to band across the ViDA and commencement paragraphs, with a paragraph --text anchor, and once more with --stealth, which this pipeline disables by policy and which changed nothing. The page is not walled: it answers HTTP 200 with the complete article in the served markup, so the document itself is archived above as sourceFile, retrieved from the URL the frozen change cites, and both excerpts are read out of that file rather than retyped. Worth another attempt once the bill reaches Dziennik Ustaw, which will give a capturable instrument instead of a press notice.