VAT OSS registration – VIU-R step by step
If Poland is your country of identification for the EU procedure, you register electronically via VIU-R.
Before opening the form, however, please determine whether your transactions are part of Union OSS and whether Poland is the correct country. Registration will not correct incorrect sales classification.
Union OSS registration in 9 steps
The VIU-R is one of the final stages. First, you must determine the scope of the sale, the appropriate procedure, and the country of identification.
Transaction Map
Separate B2C and B2B, goods and services, and local and cross-border sales.
Selecting the procedure
Confirm that the sale belongs to Union OSS and not to IOSS, Non-Union OSS or local VAT.
State of identification
Determine them according to the registered office, permanent place of business or country of commencement of transport.
VAT and FE numbers
Prepare your identification numbers and details of permanent residences in other EU countries.
Your ship-from
Collect the countries from which the shipment or transport of goods originates.
VIU-R
Complete the current application for the EU OSS procedure.
Signature and shipping
Please submit the form electronically through the appropriate channel and retain the confirmation.
Registration confirmation
Check the approved start date for the procedure.
Report and deadlines
Configure the data needed for records and quarterly VIU-DO declarations.
If you're just getting your head around the mechanism, start with the VAT OSS. The rules for quarterly settlement are described separately in the VIU-DO VAT OSS declaration.
Do you need to register for OSS?
There is no automatic obligation to register for OSS above EUR 10,000. OSS is a voluntary method of fulfilling VAT obligations in the countries of consumption.
What are you selling, to whom and from where?
Where is VAT due?
Only now proceed to the report.
How to determine your country of identification?
The country of identification is not selected based on the number of customers. It is based on the registered office, permanent establishment, or country of origin of the transport.
Country of residence
For EU procedures, the country of identification is the country of residence. A Polish company doesn't choose Germany simply because it has the most customers there.
Country of permanent residence
One FE designates the country of identification. In the case of multiple FEs, it is possible to select one of their countries, taking into account the persistence of the selection.
Shipping start country
For ESPO, the choice is based on the country of origin of the transport. Where there are multiple countries, one can be selected.
| Scenario | Possible country of identification | Data to be documented | Typical risks |
|---|---|---|---|
| Headquarters in the EU | Country of residence. | Registered office details and national VAT number. | Choosing the country of greatest sales instead of the country of headquarters. |
| Non-EU company with one FE | The state of this FE. | Name, address and VAT number or FE tax number. | Recognition of the warehouse itself or the VAT number as FE. |
| Non-EU company with several FEs | One of the countries where FE is located. | Complete FE and numbers in the relevant countries. | Ignoring the principles of permanence of the choice made. |
| No FE, one ship-from | Country of commencement of transport. | Shipment origin and identification number. | Incomplete map of goods flow. |
| No FE, few ship-from | One of the countries where transport began. | All countries where shipping starts. | Omitting stock shipped from another EU country. |
What data should I prepare for VIU-R?
Collect your data before opening the form. This will help you avoid interrupting your submission and missing foreign numbers or shipping origin countries.
Company details and contact information
- full identification and contact details;
- Polish NIP and appropriate VAT numbers;
- date of planned commencement of the procedure;
- details of the signatory or authorized representative.
Cross-border data
- permanent establishments in the EU;
- foreign VAT numbers;
- country of commencement of shipment or transport;
- prior registration for special procedures.
Where to submit VIU-R in 2026?
The Ministry of Finance provides the current VIU-R (OSS) form (4). The application can be processed electronically via the e-Tax Office or sent via a channel requiring a qualified signature.
e-Tax Office
MF allows you to complete the VIU-R online after logging in using the appropriate method.
Go to information about the e-Tax OfficeVIU-R (OSS) (4)
Before submitting, please check the current version of the form and instructions directly on the MF website.
Check the Ministry of Finance VAT formsSecond Tax Office Warsaw-Śródmieście
The notification under the Polish OSS procedure is directed to the appropriate head of this office.
Check Polish OSS/IOSS informationHow long has OSS registration been operational?
The standard launch and the early first sale exception operate on different timelines.
Report before the next quarter
The procedure is effective from the first day of the quarter following the quarter of reporting.
First sale before the standard launch
If reported on time, the procedure may cover transactions from August 18.
The rules for initiating the procedure are confirmed by the European Commission's official OSS registration guide. The sample dates are provided solely to illustrate the timing mechanism.
What will you do after registration?
Registration is the beginning of the process. From the first sales period, you need accurate records, rates, reports, and deadlines.
The "all-in" principle
Apply the procedure to all transactions belonging to Union OSS.
Record
Keep complete VAT OSS records.
VAT rates
Apply the appropriate rate in the country of consumption.
VIU-DO
Submit quarterly VIU-DO, also zero.
Data update
Update FE, VAT numbers and shipping origin countries.
Local declarations
Separate OSS transactions from locally billed responsibilities.
Not sure if OSS is enough in every country?
We help you separate OSS sales from warehouses, imports, and local sales requiring foreign VAT numbers. This is important even before submitting your VIU-R.
OSS registration and local VAT numbers
VIU-R does not deregister a company for VAT in Germany, France, or any other country. With a DE warehouse, you can have Polish OSS and German obligations simultaneously.
Polish OSS
Eligible B2C transactions declared in the country of identification.
German VAT number
It may remain needed for foreign warehousing and local sales, among other things.
Two reporting streams
OSS does not replace the declarations required for locally settled activities.
Check when VAT registration is required in Germany and what VAT returns look like in Germany.
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 transfers and local sales from the foreign warehouse.
Read the guideVAT OSS in dropshipping
Analysis of the supply chain and the choice between OSS, IOSS and local VAT.
Read the guideVAT OSS and the marketplace
Cases in which a platform may be considered a supplier for VAT purposes.
Read the guideVAT OSS and B2B sales
Distinguishing the OSS procedure from WDT, WNT, place of supply and reverse charge.
Read the guideVAT OSS for B2C 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 guideNon-Union OSS
Non-EU scheme for eligible B2C services provided by non-EU companies.
Read the guidePermanent place of business
The influence of the fixed 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 SPV and MPV vouchers and the moment of VAT liability.
Read the guideAre you establishing VAT obligations in several countries?
First, separate OSS transactions from imports, warehouses, and local sales. Only then should you plan the actual registrations.
VAT OSS Registration – FAQ
In Union OSS, Polish taxpayers use their existing VAT identification number. A special number starting with "EU" applies to non-EU procedures.
Yes. A threshold is not a requirement for entry into the OSS. A taxpayer may elect taxation in the country of consumption in advance, taking into account the consequences and the duration of the election.
Not automatically. Neither the warehouse nor the VAT number itself determines a permanent place of business. The country of identification is determined according to the procedural rules.
Yes, if they have the appropriate authorization to act electronically. The scope and form of the power of attorney should comply with the current portal and form requirements.
You may lose the ability to cover previous OSS transactions from the date of the first sale and need to settle in the countries of consumption according to local rules.
