On 3 September 2026, the Polish Council of Ministers adopted a legislative proposal aimed at improving the functioning of the VAT e-commerce package, aligning national regulations with the EU’s VAT directives on cross-border digital trade. The draft legislation introduces simplifications for distance sales of goods and business-to-consumer (B2C) services, extends the One Stop Shop (OSS) and Import One Stop Shop (IOSS) mechanisms, and clarifies obligations for electronic interfaces (marketplaces) deemed suppliers. The changes are designed to reduce administrative burdens for e-commerce operators, enhance VAT collection efficiency, and ensure compliance with the EU’s 2021 e-commerce VAT package. The proposal now proceeds to parliamentary review.
Key Takeaways
- Legislative Alignment: The draft law transposes EU Directive amendments into Polish law, updating VAT rules for cross-border e-commerce, including deemed supplier provisions for online marketplaces.
- Simplified Compliance: The reforms expand the use of OSS and IOSS schemes, allowing non-EU and EU sellers to report VAT via a single portal, reducing multi-country registration requirements.
- Marketplace Responsibility: Electronic interfaces facilitating sales will face clearer VAT collection and remittance obligations, shifting liability from individual sellers to platforms in specific B2C transactions.
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