Articles and guides from Taxenlight blog organized by category.
STO, or intra-Community distance sales of goods, can be accounted for under the VAT OSS, but not every online sale to another EU country meets its requirements. Learn how to recognize STO, the importance of customer status and transport organization, and how STO differs from ICS, imports, and local sales.
The OSS VAT limit is €10,000, and for taxpayers settling the threshold in Poland, the statutory equivalent is PLN 42,000. Find out which transactions count towards the limit, how to track the previous and current year, and which order VAT should be settled from in the country of consumption.
VIU-DO is a quarterly declaration used in the Union OSS procedure. Learn how to prepare data by country of consumption and VAT rates, when to file, how to use the ECB exchange rate, how to report corrections, and how to correctly pay VAT in EUR with a UNR number.
VAT OSS registration in Poland is done electronically using the VIU-R form, but before submitting it, you must determine the appropriate procedure and country of identification. See the step-by-step registration process, required data, deadlines, and rules for initiating settlements with Union OSS.
VAT OSS allows you to settle VAT on selected B2C transactions in other EU countries through a single country of identification. Learn how the One Stop Shop works, the differences between Union OSS, Non-Union OSS, and IOSS, when the €10,000 limit applies, and when local VAT registration is still required.
