VIU-DO – how to complete the VAT OSS declaration step by step?
VIU-DO quarterly for sales falling under the EU OSS procedure.
This isn't a copy of JPK_V7 or a standard "output VAT minus input VAT" declaration. Data must be broken down by country of consumption, transaction type, shipping origin, and VAT rate.
How is the correct VIU-DO produced?
First, you combine data from all channels. Only after verifying the transaction do you create declaration sections, receive the UNR, and process the payment.
1. Data sources
- Store
- Marketplace
- Payments
- Warehouse or 3PL
- Returns
2. Control Layer
- B2C or B2B
- WSTO or service
- State ship-from
- The State of Consumption
- VAT rate
- Currency and adjustments
3. Result of the process
- VIU-DO SectionsSales separated according to required parameters.
- UNRNumber is created after submitting the declaration.
- Payment EUROne payment covering the countries of consumption.
When is VIU-DO submitted?
Periods are calendar quarters. You submit your declaration and payment by the end of the month following the quarter.
- 1st quarterApril 30
The period ends on March 31.
VIU-DO + payment - 2nd quarterJuly 31
The period ends on June 30.
VIU-DO + payment - 3rd quarterOctober 31
The period ends on September 30.
VIU-DO + payment - 4th quarterJanuary 31
The deadline is next year.
VIU-DO + payment
The deadline does not extend due to weekends or holidays. The VIU-DO is not filed until the end of the quarter. After registration, you also file a zero-day return if there were no OSS transactions during the period.
The European Commission also describes the rules for deadlines, zero-declaration, and payments . The OSS VAT inspection and penalties guide further elaborates on the risks of delay .
How to prepare data for VIU-DO?
Don't move all your international sales into a single line item. Each transaction must be qualified and receive the appropriate reporting parameters.
Delete non-OSS transactions
Separate B2B, local sales from stock, imports, own transfers, and other transactions outside the procedure. Start with the VAT OSS and WSTO vs. VAT OSS.
Assign a country of consumption
For ESPO, this is generally the country of destination. For services, it follows from the applicable place of supply rule.
Separate goods and services
You list goods and services separately, as well as sales starting in the country of identification and in other EU countries.
Split applied rates
You may need several items in one country if the products are subject to different rates.
| Field | What should it contain? | Why is it needed? |
|---|---|---|
| Order ID | Unique transaction identifier. | Combining sales, payments and returns. |
| VAT date | The relevant date for tax liability. | Assignment to the appropriate quarter. |
| Transaction type | A good, service or transaction outside of the OSS. | Selecting the appropriate declaration section. |
| B2C or B2B | Buyer status and VAT ID verification result. | Removing standard B2B from OSS. |
| State ship-from | Country of commencement of transport. | Correct reporting of foreign stock. |
| The State of Consumption | Country where VAT is due. | Assignment of tax to the consumption administration. |
| VAT ID ship-from | The number associated with the relevant shipping country. | Identification of sales from another EU country. |
| VAT rate | Rate appropriate to the product and the country. | Separation of bases and tax by rates. |
| Source base | Net amount in the transaction currency. | Preservation of original value. |
| Currency | Source currency code. | Checking the correct conversion. |
| Amount EUR | Basis after conversion at the OSS rate. | Submitting declarations in EUR. |
| VAT EUR | Tax due after conversion. | Determination of payments for the state of consumption. |
| Correction and period | Difference and original quarter and country. | Correct correction assignment. |
How to report sales from a foreign warehouse?
PL has warehouses in Poland and Germany. The same sales channels can supply both VIU-DO components or remain completely outside the OSS declaration.
PL → DE, consumer
- WSTO in Union OSS
- Shipping country: Poland
- Country of consumption: Germany
DE → FR, consumer
- WSTO in Union OSS
- Shipping country: Germany
- You may need a valid VAT ID DE
Local or B2B sales
- DE → DE, consumer: local sales
- PL → DE, company with active VAT ID: standard B2B
- Settlement according to the appropriate rules outside the OSS
Warehouse rules are developed in the VAT OSS and Amazon FBA. DE → DE sales do not go to VIU-DO - check VAT returns in Germany.
Sales report does not separate OSS and local VAT?
We help organize data sources, distribute sales from foreign warehouses, and prepare the process of quarterly VIU-DO declarations.
How to convert currencies?
VIU-DO in Poland is denominated in EUR. For values in other currencies, you use the ECB rate from the last day of the settlement period, or if the rate is not published then, the rate from the next publication date.
- Source CurrencyPreserve transaction value and accounting or invoicing data.
- ECB rateUse the rate applicable to the end of the settlement period.
- EUR OSS valueShow the basis and VAT in the declaration currency.
Input VAT and corrections in VIU-DO
These two areas require separation. VIU-DO is used to report VAT due, while corrections to previous periods are reported according to separate logic.
Will you deduct input VAT?
No. You recover VAT on costs through a local declaration or the appropriate refund procedure. Detailed scenarios are described in the VAT charged at OSS.
Are you replacing the old declaration?
Under the standard mechanism, you report the difference for the previous period in your current return. The events and the three-year period are described in the VAT OSS correction.
How does the correction get into the current VIU-DO?
You report the correction as a difference attributed to the original period and country of consumption. It can be positive or negative.
- Determine the differenceA refund, discount or error changes the basis and VAT.
- Indicate the original period. Keep the quarter and country of consumption.
- Indicate in the current declarationDo not automatically offset negative France with VAT due to Germany.
This article only shows the correction's place in the declaration process. The full rules are provided in the OSS VAT correction.
OSS and UNR VAT payment
After submitting your declaration, you receive a unique UNR reference number. This is not a sales data field—it is created only after the VIU-DO is shipped.
- Close the QuarterReconcile all channels, returns, and adjustments.
- Submit VIU-DOSend the declaration after the end of the period.
- Receive UNRKeep your unique declaration reference number.
- Pay in EUR.In the transfer title, enter only UNR.
- ArchiveKeep the UPO, declaration and payment confirmation.
Checklist before shipping and payment
- Closed quarter
- Complete set of sales channels
- Removed B2B and local sales
- Your ship-from
- State of consumption
- Right rates
- ECB exchange rate
- Adjustments and original periods
- Totals compatibility
- Zero declaration
- The proper bill
- UNR in the title
- Confirmation archive
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 guideNeed to handle quarterly OSS declarations?
We help prepare VIU-DO, check data by country and rate, and arrange payment in EUR with the correct UNR.
VIU-DO – FAQ
No. Union OSS is settled quarterly. Monthly declarations apply to IOSS, not VIU-DO.
Yes, a registered taxpayer also submits it for the quarter without sales covered by the procedure.
No. The OSS deadline also applies if it falls on a weekend or public holiday.
No. Input VAT is not deducted in the OSS declaration.
To a dedicated account designated by the Ministry of Finance, in EUR, with UNR as the reference. Not to a micro-account.
