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Registration for VAT OSS in Poland
Tax simplifications allow you to settle VAT in Poland on the sale of goods that you send to customers to European Union countries.
Tax simplifications allow you to settle VAT in Poland for sales of goods you deliver to consumers in other EU countries.
VAT OSS is one of such simplifications. You can take advantage of the VAT OSS procedure if:
- you are a Polish entrepreneur ― you have NIP (Tax Identification Number) issued in Poland
- you have the VAT registration number registered in your local tax office
- you sell and ship products to consumers from other EU countries
- you estimate that the value of your sales to consumers will exceed the EU threshold ― 10,000 EUR (42,000 PLN)
- you want to settle your sales in Poland without the need to register for VAT in each country you sell your goods to.
How to register for VAT OSS in Poland
To register for VAT OSS:
- Open the Ministry of Finance website.
- There, find and complete the VIU-R form ― choose Rejestracja (Registration) as the purpose of the application.
- With the e-Deklaracja system, submit the application to Naczelnik Drugiego Urzędu Skarbowego Warszawa-Śródmieście (Head of the Second Tax Office Warsaw-Śródmieście).
Submit the VIU-R form until the 10th day of the month following the month you exceeded the EU threshold of 10,000 EUR (42,000 PLN) for distance sales of goods in the EU. Example: in April, your sales to the EU countries exceeded the EU threshold ― 10,000 EUR. If you want to register for VAT OSS, submit the VIU-R form until May 10.
Registration for VAT OSS before you exceed the EU threshold
If you want to register for VAT OSS before you exceed the 10,000 EUR EU threshold, do it before the beginning of the quarter in which you plan to start selling to other EU countries. Example: if you want to take advantage of the VAT OSS procedure from January 1 of a given year, submit your application by the end of December of the preceding year at the latest.
Sign the VIU-R form with a qualified signature and submit it in electronic form.
VAT-29 form
If you want to register for VAT OSS before you exceed the limit, submit the VAT-29 form in your tax office on top of the VIU-R form you submit to the Head of the Second Tax Office Warsaw-Śródmieście. Sign it with a qualified signature and submit it to your tax office in electronic form.
Submit the VAT-29 form by the 10th day of the month following the month you made the choice.
Take care of the appropriate powers of attorney
If you act by proxy, submit 2 separate power of attorney documents:
- the UPL form ― submitted in the appropriate tax office (no stamp duty)
- the PPS-1 form ― submitted in the Second Tax Office Warsaw-Śródmieście (stamp duty of 17 PLN to be paid on the City of Warsaw's account).
Registration confirmation
The Head of the Tax Office will perform identification for the EU procedure and confirm your application submission. If you do not meet the registration requirements, your application will be rejected ― the head of the tax office will inform you about it (by means of electronic communication). You can submit an appeal within 7 days of receiving the response.
Registration for VAT OSS is applicable from the first day of a calendar quarter following the quarter you submit the VIU-R form. In some cases, a later registration for VAT OSS is possible ― for example, a registration by the 10th day of the month following the month you start shipping goods to consumers in other EU countries. If you want to take advantage of that option, confirm such a possibility with the Second Tax Office Warsaw-Śródmieście or a tax advisor.
Correct VAT OSS settlements
After registering for VAT OSS, you are obliged to:
- submit a declaration including the calendar quarter in which there was the first transaction falling under VAT OSS if that happened before the day of VAT OSS registration
- submit quarterly declarations regarding all the transactions falling under VAT OSS.
You need to submit the declaration even if you did not have any sales falling under VAT OSS. The deadline for submitting the declaration is the last day of the month following the quarter that ended. In principle, you should pay the tax at the same time.
Learn more about taking advantage VAT OSS in Poland .
Learn more information on registering for VAT OSS, in the Ministry of Finance documents (available only in Polish).
