On 30 October 2026, the Polish Council of Ministers adopted a draft amendment to the VAT Act implementing the first part of the EU’s VAT in the Digital Age (ViDA) package. The legislative proposal aims to align national rules with the realities of online commerce, clarifying the calculation of the EU-wide €10,000 distance sales threshold, establishing the precise moment the tax obligation arises under the One Stop Shop (OSS) scheme, and eliminating the burdensome requirement for taxpayers to report website addresses to tax authorities.
Key Takeaways
- Unified Threshold Calculation: The €10,000 threshold for cross-border B2C supplies will be computed based on the total value of supplies across all EU member states, simplifying compliance for small sellers.
- OSS Tax Point Clarity: The moment of taxable event for OSS-reported supplies is explicitly defined, reducing uncertainty for digital platform operators and marketplace facilitators.
- Removal of Website Reporting: The obligation to notify tax authorities of website URLs used for economic activity is abolished, cutting administrative red tape for e-commerce businesses.
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