Poland proposes VAT Act amendments to transpose ViDA Directive

The main changes introduced by the draft act are:

1. Clarified scope of the "deemed supplier" regime – extended to B2B supplies via electronic platforms where the buyer's intra-Community acquisitions are VAT-exempt, removing ambiguity about marketplace liability.
2. Revised PLN 42,000 (EUR 10,000) threshold calculation – only intra-Community distance sales of goods (WSTO) dispatched from the seller's Member State of establishment count. Sales from foreign warehouses not constituting a fix…