OSS (One Stop Shop) is the EU VAT procedure that lets a business registered in Poland charge the buyer country’s VAT on sales to private customers in other EU countries and pay it all through one quarterly return, VIU-DO, filed with the Polish tax office. Registration is by the VIU-R form, online, and we handle both the registration and the returns in English.
Selling to private customers in other EU countries? We register your business for OSS, keep the sales register by country and file the quarterly VIU-DO return in English.
This article is for businesses selling from Poland to private customers in other EU countries: online shops, marketplace sellers, creators of online courses and apps. In short: while such sales stay within 10 000 euro a year, Polish VAT applies; above the threshold the buyer country’s VAT is due, and the OSS procedure lets you pay it in Poland with one return instead of registering in every country.
OSS at a glance
| Who uses it | Businesses registered for VAT in Poland selling goods or e-services to private customers in other EU countries |
| Threshold | 10 000 euro a year across all EU countries; below it Polish VAT applies unless you opt in |
| Registration | VIU-R filed electronically with the Polish tax office |
| Return | VIU-DO once a quarter, by the end of the month after the quarter |
| Payment | One transfer in euro to Drugi Urząd Skarbowy Warszawa-Śródmieście |
| Cost with us | Part of VAT bookkeeping: JDG with VAT from 400 zł a month, sp. z o.o. from 690 zł |
Which sales it covers
- Distance sales of goods: you ship goods to a private customer in another EU country.
- Electronic, telecommunications and broadcasting services to private customers in the EU: subscriptions, apps, online courses, digital content.
- Sales to businesses with an EU VAT number are not covered: they use the reverse charge and the VAT-UE statement.
The 10 000 euro threshold
The threshold is shared across all EU countries and counts such sales to private customers in the current and previous year. Until it is exceeded you apply Polish rules: the Polish VAT rate or the exemption. Once it is exceeded, the buyer country’s VAT rate applies from the sale that crossed it.
You do not have to wait for the threshold: if charging the buyer country’s VAT straight away suits you better, you can opt for it voluntarily, and the choice binds you for at least two years.
How OSS works
- Registration. The VIU-R application is filed electronically with the Polish tax office. The procedure applies from the first day of the quarter after filing. If the first such sale has already happened, filing by the 10th of the following month is enough, and the procedure then applies from the date of that sale.
- VIU-DO return. Filed once a quarter, by the end of the month after the quarter, with sales and VAT broken down by buyer country.
- Payment. All VAT for all countries is paid in one transfer to the Polish tax office by the same date, which then distributes it to the countries.
- Records. A detailed register of OSS sales is kept for 10 years and provided at the request of any EU country.
To use OSS, the business must be registered for VAT in Poland. How to do it is on the page VAT, VAT-UE and OSS registration.
OSS returns in practice
- Currency. Amounts in VIU-DO are given in euro. Sales invoiced in złoty or another currency are converted at the European Central Bank rate for the last day of the quarter.
- Nil returns. While you are registered, a return is filed for every quarter, also when there were no OSS sales.
- Corrections. A mistake in a past quarter is corrected in a later VIU-DO, within three years of the original deadline.
- Tax office. In Poland OSS is handled by Drugi Urząd Skarbowy Warszawa-Śródmieście: it receives VIU-R, VIU-DO and the payment.
- Leaving OSS. You can stop using the procedure by notifying the office at least 15 days before the end of a quarter. A business excluded for repeatedly breaking the rules cannot return for two years.
- The rest of your VAT. Sales in Poland, purchases and sales to EU businesses are still reported monthly in JPK_V7: VAT reporting in Poland.
Example
An online shop registered in Poland sells clothes to private customers. In the first quarter it sold goods worth 20 000 euro net to Germany and 5 000 euro to France, so the 10 000 euro threshold is exceeded. VAT is due at 19% in Germany (3 800 euro) and 20% in France (1 000 euro). Both amounts go into one VIU-DO filed by 30 April and are paid in one transfer of 4 800 euro. The example is illustrative; check the rate for your goods in each country.
Parcels from outside the EU: IOSS
Goods imported into the EU from third countries in parcels worth up to 150 euro have a separate procedure, IOSS. If you ship from Poland, it does not apply to you.
What we do
- We track when you approach the 10 000 euro threshold and warn you in advance.
- We register the business for OSS and file VIU-DO every quarter.
- We keep the sales register by country and rate and send you the amount to pay.
What it costs
OSS is part of VAT bookkeeping. Monthly bookkeeping for a VAT-registered JDG starts from 400 zł a month and for an sp. z o.o. from 690 zł; the price list shows the steps by document volume. OSS registration and the quarterly VIU-DO returns are added to the contract, and the amount depends on how many countries you sell to. Write to us with the countries and your approximate sales, and we will name the monthly price before you sign anything.
We will set up OSS for you
Message us on WhatsApp with the countries you sell to and your approximate monthly sales. We will tell you whether you are over the 10 000 euro threshold and name the monthly price.
Frequently asked questions
Do I have to register for OSS after crossing 10 000 euro?
No, OSS is a simplification. Without it you would have to register for VAT in every country where you have customers and file returns there.
Can I reclaim input VAT through OSS?
No. Input VAT on purchases in Poland is deducted in the regular JPK_V7. VAT paid in other countries is refunded under those countries’ own procedure.
What if I sell to both consumers and businesses in the EU?
Sales to consumers go through OSS, sales to businesses with an EU VAT number through the reverse charge and the VAT-UE statement. They are recorded separately.
