Poland’s Council of Ministers has approved draft VAT amendments to clarify e-commerce rules, simplify compliance under the OSS and IOSS regimes, and expand simplified VAT settlement for certain utilities. The changes are set to take effect from 1 January 2027, with further reforms to the treatment of goods transfers scheduled for July 2028.
Poland’s Council of Ministers backed a draft amendment to the Act on Goods and Services Tax and related legislation, according to a release on 2 September 2026.
The modifications target the VAT e-commerce package, which took effect on 1 July 2021, by clarifying ambiguities that emerged during practical implementation. Regulators identified interpretation gaps that required legislative correction, and the new rules will streamline compliance while reducing administrative burden for businesses operating in digital commerce.
These domestic Polish changes align with broader European efforts to modernise VAT rules. The amendments support the first phase of the VAT in Digital Age (ViDA) package through Directive 2025/516, which amends Directive 2006/112/EC. The update clarifies and streamlines VAT rules for digital commerce, moving away from legacy frameworks that no longer match modern business practices.
Key changes in VAT administration
The directive reshapes how tax liability applies to distance sales, establishing clearer rules around the EUR 10,000 sales threshold that determines where B2C transactions are taxed. Officials also refined the moment of tax liability for goods and services processed through both the One-Stop Shop (OSS) procedure and the non-EU OSS framework, eliminating unnecessary complexity in registration.
Authorities removed a requirement for businesses to maintain multilingual websites when notifying regulators under the non-EU OSS and IOSS import procedures—a practical step that reduces administrative friction during registration. The rules now explicitly prevent subjectively exempt taxpayers from using the IOSS import process for low-value shipments under EUR 150.
A significant addition allows suppliers to calculate VAT through the simplified OSS system when selling electricity, heat, cooling, and natural gas to consumers. Previously, these utilities fell outside streamlined settlement options.
Timeline and structural transition
The new provisions enter into force on 1 January 2027.
Later, effective 1 July 2028, authorities will retire the call-off stock procedure entirely. In its place, the TOOG (transfer of own goods) procedure creates a unified framework for tracking all company-owned goods movements within the OSS system, including arrangements formerly handled under call-off stock rules.
Earlier, in April 2026, Poland was reported to be preparing VAT amendments under project UC147 to implement EU Directive 2025/516 and address practical issues arising from the EU’s 2021 e-commerce VAT reforms. The changes aim to modernise and simplify VAT rules for digital commerce, improve cross-border tax collection, and strengthen the One Stop Shop (OSS) system as part of the broader ViDA package.
