The Ministry of Finance has presented a draft package of amendments to VAT regulations concerning e-commerce, aligned with the EU initiative ViDA (VAT in the Digital Age). One of the key proposals is to expand the scope of the One Stop Shop (OSS) procedure to additional areas, including the supply of energy such as gas, electricity, and heating.
The proposed changes are primarily aimed at simplifying VAT settlement in cross-border transactions and reducing administrative burdens for businesses through broader use of the OSS mechanism.
Key points:
- The One Stop Shop procedure will also cover the supply of energy (gas, electricity, heating) in the B2C model.
- There will be no requirement to provide website addresses when registering for OSS and IOSS.
- The method for calculating the threshold for distance sales of goods within the EU (WSTO) and TBE services will change; only supplies made from the country where the taxpayer is established will count toward the EUR 10,000 (PLN 42,000) threshold.
- Clarification that the so-called “deemed supplier” also includes sales carried out within the EU to businesses and certain organizations whose intra-Community acquisitions are not subject to VAT.
- For taxpayers who do not exceed the EUR 10,000 threshold, the place of taxation for all TBE services and WSTO will be the country of consumption.
- VAT-exempt taxpayers will not be allowed to use the IOSS scheme for distance sales of imported goods in consignments with an intrinsic value not exceeding EUR 150.
- It is clarified that the tax point in OSS and IOSS arises at the moment of supply of goods or performance of services, or upon receipt of advance payment.
- The call-off stock procedure will be abolished and replaced by a new TOOG procedure covering cross-border movements of own goods (effective July 1, 2028).
This is a good moment to conduct a VAT review, reassess thresholds, and prepare your organization for the upcoming changes.
You can read the draft here: https://legislacja.rcl.gov.pl/projekt/12409802
