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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.

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Documenting sales of goods to buyers in the European Union

See what documentation simplifications the eCommerce VAT package introduces.

Are you a Polish entrepreneur who wants to sell goods to consumers from other EU countries? Check simplifications in documenting that the eCommerce VAT package introduced

If you take advantage of the VAT OSS simplification

You have no obligation to issue invoices

You do not need to issue invoices for transactions settled in Poland within VAT OSS – even on the buyer's demand. You decide whether you will document such transactions with an invoice. If you decide to issue invoices for such transactions, do so in accordance with Polish law. You can issue invoices in a language of your choice – for example, in Polish or English.

If you do not take advantage of VAT OSS – in case of intra-community distance sales of goods, you may be obliged to issue an invoice. That means the local law of the member country to which you ship goods will apply to invoicing.

You do not need to issue receipts

Currently, goods delivery settled within VAT OSS in Poland are exempt from the obligation to record sales with cash registers.

Example

You ship goods from Poland to consumers in Czechia, Slovakia, and Germany and take advantage of VAT OSS in Poland. You have no obligation to issue invoices, but you can do it if you want to. If you decide to issue invoices, you will do it according to the Polish law. In that case, the Check, Slovak and German regulations will not apply to invoicing. However, in the invoice, you need to indicate the VAT rate applicable to the country where the transaction is taxed – respectively to Czechia, Slovakia, and Germany. You are not required to issue receipts. Learn more about VAT OSS settlements .

If you do not take advantage of VAT OSS because your sales is below the EU threshold

If your sales do not exceed the EU threshold of 10,000 EUR (42,000 PLN), you do not need to change the current way of settling VAT or registering transactions. In such a case, you can settle VAT for transactions for sales of goods delivered to consumers in other EU countries in the same way you settle for sales of goods to consumers in Poland. You may need to mark such transactions properly in the JPK_VAT files you file to your tax office.

Example

You are an entrepreneur with a seat in Poland. You ship goods from Poland to consumers in Czechia, Slovakia, and Germany, and the total value of that sales does not exceed the 42,000 PLN threshold. You do not take advantage of VAT OSS, and you do not have a fixed establishment in other EU countries (for example, a warehouse).

In that case:

  • Poland is the place of transaction taxation
  • you may be obliged to record transactions with a cash register according to the general rules for your tax settlements
  • you may also be obliged to issue invoices according to Polish regulations regarding invoicing.
Transaction currency

When settling transactions, remember that on allegro.pl Polish zloty (PLN) is the transaction currency, on allegro.cz – Czech koruna (CZK), and on allegro.sk – euro (EUR).

Check the Ministry of Finance documents to find more information on simplified VAT settlements, the EU threshold, and VAT OSS (available only in Polish):

This article does not constitute legal advice

This article is purely educational and does not constitute tax advice. Contact your tax advisor to make sure the solutions described above apply to your case.

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