Poland's Ministry of Finance has published draft VAT amendments to comply with EU Directive 2025/516, introducing key changes to e-commerce rules, marketplace liability, and energy supply taxation. The reforms, effective from 1 January 2027, will simplify cross-border compliance through expanded One Stop Shop provisions and clarified threshold calculations for the PLN 42,000 intra-Community sales limit.
Poland is preparing major amendments to its VAT legislation to comply with EU Directive 2025/516, which modernises tax rules for digital commerce. The changes, managed under project UC147, aim to resolve practical issues that have emerged since e-commerce VAT reforms took effect on 1 July 2021.
The reforms aim to create a more coherent and user-friendly VAT system for digital-age commerce while ensuring proper tax collection across EU borders.
The directive forms part of the broader ViDA (VAT in the Digital Age) package, designed to enhance the existing One Stop Shop (OSS) system that was introduced to reduce competitive distortions and simplify cross-border digital commerce. While these earlier reforms achieved significant success, their practical application has revealed several areas requiring legislative clarification.
Implementation timeline
Member States must adopt provisions from Article 2 of the directive by 30 December 2026, with rules taking effect from 1 January 2027. Additional Article 4 requirements must be transposed by 30 June 2029 and implemented from 1 July 2029.
Poland’s Ministry of Finance has published a draft act to transpose both articles into national law, with the Council of Ministers expected to decide on the proposal in Q2/Q3 2026. Parliamentary adoption must be completed before the December deadline to ensure timely implementation.
Key changes and solutions
The draft legislation addresses eight specific compliance challenges that have created uncertainty for businesses operating across EU borders:
- Electronic marketplace rules will be expanded to clearly include the “deemed supplier” regime for business-to-business supplies via electronic platforms where the buyer’s intra-Community acquisitions are VAT-exempt. This removes ambiguity about when online marketplaces are liable for VAT collection.
- Threshold calculations for the PLN 42,000 (EUR 10,000) limit on intra-Community distance sales will be simplified. Only sales of goods dispatched from the seller’s Member State of establishment will count toward the threshold. Sales from foreign warehouses that don’t constitute a fixed establishment will be excluded from the calculation, providing greater clarity for businesses with cross-border inventory.
- Automatic OSS election will apply to EU OSS-registered suppliers, who will be automatically deemed to have elected consumption-country taxation for all intra-Community distance sales and telecommunications, broadcasting, and electronic (TBE) services, even when sales fall below the PLN 42,000 threshold.
- Harmonised tax-point rules for OSS will be clearly defined in Polish law, establishing when the chargeable event occurs for both EU and non-EU OSS supplies. This reduces compliance uncertainty for cross-border sellers managing multiple transaction types.
Expanded scope and simplified registration
OSS expansion represents a significant change for energy suppliers. Business-to-consumer supplies of natural gas, electricity, heating, and cooling energy will be reclassified as distance sales of goods, bringing them within the OSS framework. This eliminates the need for energy suppliers to maintain multiple VAT registrations across EU countries where they have consumers.
Registration requirements will be simplified by removing the obligation to provide a website URL when registering for IOSS (Import One Stop Shop) or non-EU OSS. This eliminates a practical barrier for businesses without a web presence, making the system more accessible.
Small exempt taxpayers benefiting from Poland’s domestic small-business VAT exemption will no longer be permitted to use IOSS for imported consignments valued up to EUR 150. This change closes a potential non-taxation gap where exempt businesses could facilitate imports without proper VAT collection.
Transition measures and future procedures
The call-off stock simplification regime will be phased out in connection with the introduction of the new TOOG (Transfer of Own Goods) procedure. The TOOG-OSS system, which will take effect on 1 July 2028, offers simplified OSS settlement for businesses moving their own goods across EU borders. The complete repeal of call-off stock arrangements is scheduled for 30 June 2029, giving businesses time to transition to the new framework.
Companies engaged in cross-border e-commerce, energy supply, or intra-EU goods transfers should begin reviewing their current OSS registration status, threshold-calculation methodology, and call-off stock arrangements. The changes will particularly affect online marketplaces, energy suppliers serving multiple EU markets, and businesses maintaining inventory in warehouses across different Member States.
