Poland approves legislation partially implementing the ViDA package

Key changes introduced by the act include:

1. Deemed supplier rules clarified - extended to platform-facilitated B2B supplies where the buyer’s intra-Community acquisitions are VAT-exempt.
2. PLN 42,000 (EUR 10,000) threshold revised - only WSTO dispatched from the seller’s Member State of establishment counts, excluding qualifying foreign-warehouse sales.
3. OSS rules harmonized - Polish law will define the chargeable event for EU and non-EU OSS supplies.
4. EU OSS extended to B2C supplies of …