OSS VAT settlement with Taxenlight
At Taxenlight we handle all your VAT OSS settlements – from One Stop Shop registration to quarterly submission of VAT payment data to the Polish tax office. We relieve you of the burden of keeping track of different tax rates in 27 countries and meeting quarterly deadlines. When regulations change, we provide you with advance notice.
Find out how we can help you submit your VAT OSS declaration
Let's talk about your growth in the foreign market. OSS VAT declarations will significantly simplify your tax settlements abroad.
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Adrian Andrzejewski, CEO Taxenlight
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your VAT OSS settlements?
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in VAT Compliance
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VAT registration
in 30 countries
Hundreds of VAT OSS declarations filed in Poland
Check your tax obligations abroad
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FAQ – OSS VAT Declarations
The One Stop Shop (OSS) procedure is a simplified VAT settlement system, introduced as part of the e-commerce package. It allows businesses selling goods and services to consumers across the European Union to avoid registering for VAT in each country individually. Instead of filing multiple declarations in different languages, you can settle all your EU sales (B2C) with a single, consolidated declaration submitted to the Polish tax office.
Current VAT rates, which reflect the data provided by the European Union, can be found on our blog: EU VAT Rates 2026 – Table
This is a detailed record of all transactions covered by the procedure, which you are required to keep for 10 years. The records must include, among other things:
– Information about refunds and adjustments
– Transaction date and country of delivery
– Type of services provided or description of goods
– VAT rate applicable to the given country
No, these are two different documents used to report different types of transactions. The key differences are:
The OSS (One Stop Shop) VAT declaration is a simplified, quarterly declaration (in Poland, the VIU-DO form) used exclusively for settling sales of goods and services to private individuals (B2C) in other European Union countries. Thanks to this declaration, as long as you only ship goods from your country of residence, you don't have to register for VAT in each country separately. So, instead of sending 20 declarations to 20 countries, you file one in Poland.
A VAT declaration (e.g., JPK_V7 in Poland or local declarations abroad) is used to settle domestic sales, purchases (VAT deduction), and B2B (business-to-business) transactions, imports, exports, non-transactional deliveries, or EU acquisitions. If you are registered for VAT in another country (e.g., Germany, because you have a warehouse there), you file a local VAT return.
The registration requirement arises when you exceed the distance sales limit for consumers in other EU countries, which is €10,000 net (total for all member states) in a given calendar year. Until then, you can apply the Polish VAT rate. Registration with the VAT OSS is also possible before exceeding the thresholds (voluntarily).
The total sales limit to EU countries is €10,000. After this limit, you can either register for VAT abroad in the country of delivery or register for VAT OSS.
OSS VAT returns are submitted quarterly, by the end of the month following the end of a given quarter:
Quarter I: by April 30
Quarter II: by July 31
Quarter III: by October 31
Quarter IV: by January 31
Note: In the OSS system, these deadlines do not change, even if the last day of the month is
Yes, and you should know that this is especially beneficial if, for example, you only store goods in one country but sell to many other foreign countries. You can then use VAT OSS and register for VAT only in the countries to which you ship goods abroad. This will avoid additional reporting obligations and save you a lot of money.
The declaration is submitted in EUR. If you sell in other currencies (e.g., PLN, CZK, SEK), the amounts are converted using the ECB (European Central Bank) exchange rate from the last day of the given settlement period. You also pay tax to the Polish tax office in EUR.
If you are registered for the VAT OSS procedure, you must submit a so-called zero return, even if you did not make any transactions with consumers from other EU countries in a given quarter.
No. VAT OSS only applies to B2C sales (to private individuals) within the EU. You continue to report your domestic settlements (in Poland) and B2B transactions (intra-Community supplies of goods) in the standard JPK_V7 declaration.
Even though you're selling to different countries, you make payment in one transfer to the Second Tax Office in Warsaw-Śródmieście. Please include the unique reference number of your OSS VAT return in the transfer description, which you'll receive from us after submitting it.
Yes, and it's highly recommended due to the complexity of the regulations. You can grant a power of attorney (UPL-1) to a tax firm like Taxenlight.
Late payment of OSS documents is treated severely, as it affects the budgets of other EU countries. Therefore, the following may occur:
OSS block: Repeated delays result in exclusion from the OSS procedure for two years, necessitating VAT registration in each delivery country.
Interest: Late payment is subject to interest in accordance with the regulations of the country where the tax was intended.
Fiscal penalties: The Polish tax office may impose a fine or penalty under the Fiscal Penal Code for failure to comply with reporting obligations.
The tax office may exclude a taxpayer from the procedure if they persistently violate the rules (e.g., fail to file a return or pay tax by the deadline for consecutive quarters). Exclusion is severe because it may result in a two-year quarantine (ban on using the One Stop Shop) and the requirement to register for VAT directly in each country of sale.
What is the One Stop Shop procedure?
The One Stop Shop (OSS) procedure is a simplified VAT settlement system, introduced as part of the e-commerce package. It allows businesses selling goods and services to consumers across the European Union to avoid registering for VAT in each country individually. Instead of filing multiple declarations in different languages, you can settle all your EU sales (B2C) with a single, consolidated declaration submitted to the Polish tax office.
What VAT rates should I use when settling my VAT OSS accounts?
Current VAT rates, which reflect the data provided by the European Union, can be found on our blog: EU VAT Rates 2026 – Table
What is the OSS VAT register?
This is a detailed record of all transactions covered by the procedure, which you are required to keep for 10 years. The records must include, among other things:
- Information about refunds and adjustments
- Transaction date and delivery country
- Type of services provided or description of goods
- VAT rate appropriate for a given country
Are the VAT declaration and the OSS VAT declaration the same thing?
No, these are two different documents used to report different types of transactions. The key differences are:
The OSS (One Stop Shop) VAT Declaration is a simplified, quarterly declaration (in Poland, the VIU-DO form) used exclusively for settling sales of goods and services to private individuals (B2C) in other European Union countries. Thanks to this declaration, as long as you only ship goods from your country of residence, you don't have to register for VAT in each country separately. So, instead of sending 20 declarations to 20 countries, you file one in Poland.
A VAT return (e.g., JPK_V7 in Poland or local declarations abroad) is used to settle domestic sales, purchases (VAT deduction), and B2B (business-to-business) transactions, imports, exports, non-transactional deliveries, or EU acquisitions. If you are registered for VAT in another country (e.g., Germany because you have a warehouse there), you submit a local VAT return.
When do I have to start settling in the VAT OSS system?
The registration requirement arises when you exceed the distance sales limit for consumers in other EU countries, which is €10,000 net (total for all member states) in a given calendar year. Until then, you can apply the Polish VAT rate. Registration with the VAT OSS is also possible before exceeding the thresholds (voluntarily).
What is the VAT OSS limit?
The total sales limit to EU countries is €10,000. After this limit, you can either register for VAT abroad in the country of delivery or register for VAT OSS.
When do we submit the OSS VAT return?
OSS VAT returns are submitted quarterly, by the end of the month following the end of a given quarter:
- Q1: until April 30
- Q2: until July 31
- Third quarter: until October 31
- Q4: until January 31
Note: In the OSS system, these deadlines do not change, even if the last day of the month falls on a Saturday or Sunday.
Can I use both OSS and submit local VAT returns abroad?
Yes, and you should know that this is especially beneficial if, for example, you only store goods in one country but sell to many other foreign countries. You can then use VAT OSS and register for VAT only in the countries to which you ship goods abroad. This will avoid additional reporting obligations and save you a lot of money.
In what currency is OSS VAT settled?
The declaration is submitted in EUR. If you sell in other currencies (e.g., PLN, CZK, SEK), the amounts are converted using the ECB (European Central Bank) exchange rate from the last day of the given settlement period. You also pay tax to the Polish tax office in EUR.
What if there were no foreign sales in a given quarter?
If you are registered for the VAT OSS procedure, you must submit a so-called zero return, even if you did not make any transactions with consumers from other EU countries in a given quarter.
Does VAT OSS replace the regular JPK declaration?
No. VAT OSS only applies to B2C sales (to private individuals) within the EU. You continue to report your domestic settlements (in Poland) and B2B transactions (intra-Community supplies of goods) in the standard JPK_V7 declaration.
How to pay VAT under the OSS procedure?
Even though you're selling to different countries, you make payment in one transfer to the Second Tax Office in Warsaw-Śródmieście. Please include the unique reference number of your OSS VAT return in the transfer description, which you'll receive from us after submitting it.
Can OSS VAT settlement be entrusted to others?
Yes, and it's highly recommended due to the complexity of the regulations. You can grant a power of attorney (UPL-1) to a tax firm like Taxenlight.
What are the penalties for failing to submit an OSS VAT return and paying tax after the deadline?
Late submissions are treated severely in the OSS because they affect the budgets of other EU countries. Therefore, the following are possible:
- OSS Block: Repeated delays result in exclusion from the OSS procedure for two years, which necessitates VAT registration in each country of delivery.
- Interest: Interest is charged for late payment in accordance with the regulations of the country to which the tax was to be paid.
- Fiscal penalties: The Polish office may impose a fine or a penalty under the Fiscal Penal Code for failure to comply with reporting obligations.
Exclusion from VAT OSS – when can it occur?
The tax office may exclude a taxpayer from the procedure if they persistently violate the rules (e.g., fail to file a return or pay tax by the deadline for consecutive quarters). Exclusion is severe because it may result in a two-year quarantine (ban on using the One Stop Shop) and the requirement to register for VAT directly in each country of sale.