Poland's ViDA transposition bill reaches the Sejm as print 3074
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
- Watch
- Announced
- 8 September 2026
- Effective
- 1 January 2027
- Authority
- Sejm Rzeczypospolitej Polskiej (lower house of the Polish Parliament)
- Verified
- Fetched from official source · high confidence
Businesses making cross-border B2C distance sales or supplies within the EU that use, or would use, the One-Stop-Shop, and electronic interfaces facilitating such supplies.
No action — monitoring only.
Poland's government bill amending the VAT Act and certain other acts, which transposes articles 2 and 4 of Council Directive (EU) 2025/516 (VAT in the Digital Age) into the rules on cross-border online sales and the One-Stop-Shop, reached the Sejm on 8 September 2026 as print 3074 and had its first reading on 17 September 2026, when it was referred to the Public Finance Committee. Under article 9 of the bill it would take effect on 1 January 2027, with some provisions from 1 July 2028 and others from 1 July 2029. The bill is not law. This supersedes pl-vida-transposition-draft-2026 (2026-W38), which recorded the draft as adopted by the Council of Ministers and not yet before the Sejm.
What changed in detail
This is a bill, not law. Poland’s government bill amending the VAT Act and certain other acts (Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw) was delivered to the Sejm on 8 September 2026 as print 3074. It had its first reading on 17 September 2026 and was referred to the Public Finance Committee (FPB).
The bill implements articles 2 and 4 of Council Directive (EU) 2025/516 — the VAT in the Digital Age (ViDA) package — in the rules on cross-border online sales of goods and services: wider use of the EU One-Stop-Shop, fewer separate VAT registrations in other Member States, and clearer distance-sales provisions. Under article 9 it would take effect on 1 January 2027, with some provisions from 1 July 2028 and others from 1 July 2029.
We previously recorded this draft, in September, as adopted by the Council of Ministers and not yet before the Sejm. It has since been tabled and read once.
What it means
The first reading moves the ViDA transposition from government draft to parliamentary text, but the committee stage is where changes happen, so the article-by-article detail is still provisional. The 1 January 2027 date for the first tranche is tight for a bill still in committee in late September — businesses relying on OSS simplification for 2027 should plan on the directive’s timetable while watching the committee report.
Proof
Niniejsza ustawa dokonuje wdrożenia dyrektywy Rady (UE) 2025/516 z dnia 11 marca 2025 r. zmieniającej dyrektywę 2006/112/WE w odniesieniu do przepisów dotyczących VAT w epoce cyfrowejThis Act transposes Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Poland's Council of Ministers backs a draft VAT Act amendment transposing the first part of ViDA effective 1 January 2027