Key OSS and E-Commerce Changes
The bill would clarify the scope of supplies deemed to be facilitated by electronic interfaces, confirming that the deemed supplier regime also applies to certain intra-EU transactions involving taxable persons and legal entities whose intra-Community acquisitions are not subject to VAT.
The proposal also addresses uncertainty surrounding the €10,000 cross-border sales threshold (PLN 42,000 in Poland). Under the draft rules, only intra-Community distance sales dispatched from the Member State where the supplier is established would count toward the threshold, while sales from warehouses located in other Member States without creating a fixed establishment would be excluded from the calculation.
Clarification of OSS Rules
To avoid inconsistencies between place-of-supply rules and OSS registration, the bill would provide that taxpayers registered for the Union OSS scheme are deemed to have chosen taxation in the Member State of consumption for all qualifying distance sales and telecommunications, broadcasting and electronic (TBE) services covered by the scheme.
The proposal would also establish a uniform rule for determining the VAT chargeability date for transactions reported through both the Union OSS and non-Union OSS schemes.
Expansion of OSS Scope
The draft would broaden the Union OSS regime to cover certain B2C supplies of natural gas, electricity, heating and cooling energy by treating these transactions as intra-Community distance sales.
In addition, businesses would no longer be required to provide website details when registering for the non-Union OSS or Import OSS (IOSS) schemes, addressing practical registration difficulties experienced by some taxpayers.
IOSS Restrictions and Call-Off Stock Phase-Out
Under the proposal, small businesses benefiting from Poland’s domestic VAT exemption would no longer be permitted to use the Import OSS scheme for distance sales of imported goods in consignments valued at up to €150.
The bill would also repeal Poland’s call-off stock simplification rules. The government notes that these provisions will become redundant once the new OSS-based transfer of own goods (TOOG) mechanism enters into force on 1 July 2028 under the wider ViDA framework.
Background
According to the Ministry of Finance, the amendments respond to interpretative uncertainties and practical issues that emerged following the introduction of the EU VAT e-commerce package in 2021. The government states that the changes are intended to improve legal certainty, reduce unnecessary VAT registrations across multiple Member States and prepare Poland’s VAT system for the next phase of the EU’s ViDA reforms.
