VAT OSS and INTRASTAT – do WSTO sales need to be reported in INTRASTAT?
Yes. WSTO settled in OSS does not disappear from INTRASTAT.
VIU-DO accounts for VAT, while INTRASTAT describes the physical flow of goods between EU countries. Once the appropriate threshold is exceeded, the same parcel may require registration in both systems.
OSS and INTRASTAT report different transaction elements
The same sale may be entered into both systems, but this does not automatically mean that the values, timing of recording, or data scope are consistent.
VIU-DO
Distributes VAT due according to country of consumption.
- state consumption rate;
- tax base and VAT;
- country of commencement of shipment;
- quarterly OSS settlement.
INTRASTAT
Describes the actual import and export of goods within the EU.
- CN code and net weight;
- direction of physical flow;
- transaction type code;
- monthly reporting period.
INTRASTAT thresholds are not a VAT OSS limit
The €10,000 threshold applies to the taxable place of ESPO and selected services. The INTRASTAT thresholds measure the value of imports and exports of goods separately.
| Threshold | Objective | Value 2026 | What does it measure? | Effect |
|---|---|---|---|---|
| WSTO and TBE limit | Place of VAT taxation | 10,000 EUR | Total scope of indicated B2C sales in the EU | Changing taxation rules or choosing OSS |
| Basic imports | Statistical obligation | 6,000,000 PLN | Goods imported to Poland from the EU | INTRASTAT declarations Arrival |
| Basic export | Statistical obligation | 2,800,000 PLN | Goods exported from Poland to the EU | INTRASTAT declarations Export |
| Detailed import | Extended data | 105,000,000 PLN | High level of imports | Obligation to fill in all fields |
| Detailed export | Extended data | 148,000,000 PLN | High level of exports | Obligation to fill in all fields |
The values and range of fields are confirmed by the Central Statistical Office on the INTRASTAT Statistical Thresholds. The threshold may have been exceeded in the previous or current year.
One warehouse model can create several different reports
INTRASTAT tracks physical movement. OSS only covers eligible sales. Local VAT and foreign INTRASTAT must be analyzed according to the location of the event and the country's thresholds.
Not in the EU OSS procedure in 2026.
Export possible after exceeding the threshold.
VAT-EU and German settlement require analysis.
May end up in OSS as WSTO from Germany.
No traffic through Poland.
Possible foreign obligation according to local thresholds.
Outside OSS as local sales.
No traffic through Poland.
Settlement according to German rules.
The VAT correction depends on the original transaction.
No traffic through Poland.
Don't judge without instructions and FR and CZ thresholds.
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How to reconcile INTRASTAT with OSS?
Don't expect identical reports. Build a common event log that can reconstruct both the physical flow and the VAT settlement method.
- CN code
- Net weight
- Quantity in supplementary unit
- Invoice value
- Statistical value
- Shipping country
- Destination country
- Transaction type code
- Delivery terms
- Type of transport
- Partner's VAT number or designation required by the instructions
- Reporting period
- Returns of goods
- Corrections
- OSS Shipping Start Country
- Link to VIU-DO
The scope of data required for subsequent audits is also discussed in the OSS VAT Records. Returns and changes in value must also be reconciled with the OSS VAT Correction.
The VAT rate does not determine the inclusion in INTRASTAT
INTRASTAT is not used to select a rate, but sales data should be consistent with the transaction basis and shipping direction.
OSS, INTRASTAT and local VAT do not match?
We help separate sales from warehouse movements, agree on shipping start countries, and prepare data for proper settlement.
VAT OSS Library
Select a topic on the left. On the right, you'll see a brief summary and a direct link to the relevant guide.
VAT OSS
General guide to the One Stop Shop mechanism, procedures, country of identification and country of consumption.
Read the guideOSS VAT Limit
Explanation of the EUR 10,000 threshold, how it is calculated and when the place of taxation changes.
Read the guideWSTO and VAT OSS
Conditions for intra-Community distance sales of goods, recipients and most important exclusions.
Read the guideOSS and IOSS
Comparison of sales of goods located in the EU with import sales from a third country.
Read the guideVAT OSS registration
Separate instructions for registration to the EU OSS procedure via the VIU-R form.
Read the guideVIU-DO
A practical guide to the OSS quarterly VAT return, EUR currency and UNR number.
Read the guideVAT OSS correction
Rules for settling refunds, discounts and errors relating to a previous period.
Read the guideOSS VAT records
The scope of data needed to prepare declarations and subsequent control of OSS settlements.
Read the guideDeregistration from VAT OSS
Withdrawal from the procedure and change of country of identification.
Read the guideExclusion from VAT OSS
Reasons for exclusion, consequences and conditions for re-registration.
Read the guideOSS VAT audit and penalties
Risks related to errors, missing declarations, arrears and incomplete records.
Read the guideVAT OSS and Amazon FBA
Separation of STO from stock movements and local sales from the foreign warehouse.
Read the guideVAT OSS for sale without own warehouse
Analysis of the supply chain and the choice between OSS, IOSS and local VAT.
Read the guideVAT OSS and trading platforms
Cases in which a platform may be considered a supplier for VAT purposes.
Read the guideVAT OSS and business-to-business sales
Distinguishing the OSS procedure from IDT, INT, place of supply and reverse charge.
Read the guideVAT OSS for consumer services
Services where the place of taxation may be in the country of the consumer.
Read the guideVAT OSS and INTRASTAT
Explanation of why the OSS procedure does not replace statistical obligations.
Read the guideInvoices, KSeF, JPK and cash register
The relationship between the OSS procedure and national documentation and record-keeping obligations.
Read the guideOSS or local VAT
Scenarios in which the procedure does not replace registration and declaration in another country.
Read the guideSME procedure and VAT OSS
Comparison of two separate solutions for cross-border VAT settlements.
Read the guideVAT charged at OSS
Ways to recover VAT on costs outside the OSS declaration.
Read the guideOSS Non-Union Procedure
Non-EU scheme for eligible consumer services provided by non-EU companies.
Read the guidePermanent place of business
The influence of a permanent establishment on the choice of the country of identification and the scope of OSS settlement.
Read the guideEU special territories
Areas that require a separate analysis of the territorial scope of EU VAT.
Read the guideGift cards and vouchers
Settlement of single-purpose and multi-purpose vouchers and the moment of VAT liability.
Read the guideReconcile your freight movements before sending reports
Separate WSTO, local sales, inter-company transactions, own goods movements and returns before preparing VIU-DO and statistical reports.
VAT OSS and INTRASTAT - questions and answers
No. OSS is used for VAT settlement, and INTRASTAT for reporting the physical flow of goods after exceeding the appropriate threshold.
The basic export threshold in Poland in 2026 is PLN 2,800,000. The detailed threshold is PLN 148,000,000.
Not as a typical B2C sale. EU VAT information covers a different range of transactions, including certain B2B transactions and the movement of own goods.
Not in the EU OSS procedure in 2026. However, it may be relevant for VAT-EU, local VAT settlements and INTRASTAT.
Not automatically. You must use the INTRASTAT instruction and separate the VAT correction from the actual movement of the returned goods.
