On 11 September 2026, the Polish Sejm (lower house of parliament) passed the “Act on Amendments to the VAT Act and Certain Other Acts” which partially transposes the EU’s VAT in the Digital Age (ViDA) package (Directive (EU) 2024/XXX) into national law. The legislation focuses on two priority areas: (1) VAT obligations for digital platform operators facilitating short-term accommodation rentals and passenger transport services, and (2) simplified VAT registration for non-EU businesses supplying digital services to Polish consumers. The platform economy rules deem platforms as suppliers for VAT purposes when underlying suppliers are not VAT-registered, effective 1 January 2027. The simplified registration allows non-EU vendors to register via the EU One Stop Shop (OSS) portal without a local tax representative. Full implementation of ViDA’s real-time digital reporting (DRR) and mandatory e-invoicing for B2B transactions is deferred to a subsequent legislative act expected in early 2027.
Key Takeaways
- Platform Operator Liability: Digital platforms (e.g., Airbnb, Uber) become liable for VAT collection and remittance on transactions where the underlying provider is not VAT-registered. This shifts compliance burden to platforms and requires robust transaction monitoring systems.
- OSS Registration for Non-EU Digital Services: Non-EU businesses supplying electronically rendered services to Polish consumers can now register via the EU OSS scheme, eliminating the need for a Polish tax representative and simplifying cross-border VAT compliance.
- Further ViDA Measures Pending: The core ViDA pillars—real-time digital reporting based on e-invoicing data and mandatory B2B e-invoicing—are not yet enacted. Poland plans a separate bill in Q1 2027 to align with the EU’s 2030 target for EU-wide DRR.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement