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Simplified VAT settlement in Poland from sales of goods to consumers in the EU countries
Take advantage of the simplifications that will allow you to settle VAT in Poland on the sale of goods sent to consumers to each of the other 26 EU countries in most cases.
When you can and cannot take advantage of the simplified VAT settlement in Poland
Tax simplifications, in most cases, allow you to settle VAT in Poland for sales of goods you ship to consumers in other EU countries. You can take advantage of them if you conduct your business activity in Poland.
The rules of the simplified VAT settlement may apply when:
- you use warehouses or fulfillment services in other countries
- you settle your sales in the VAT margin scheme procedure ― this applies to sales of goods, such as: works of art, collectibles, antiques, and used goods.
You will not settle your sales to other entrepreneurs this way.
When you can take advantage of the simplification that is the EU threshold
If you conduct your business activity in Poland and you ship your goods to consumers in other EU countries, you can settle VAT for that sales in Poland under the same conditions as for sales of goods to consumers in Poland ― and use the simplified settlement below the EU threshold.
To do so, check if your net sales of goods, as well as telecommunication, broadcasting, and electronic services to the EU countries, have not exceeded the current or previous year the EU threshold of 10,000 EUR (42,000 PLN).
If your sales do not exceed the threshold, you do not need to change the current way of settling VAT or registering transactions. You may need to mark such transactions properly in the JPK_VAT files you submit to your tax office.
Example
You sell goods taxed in Poland at a rate of 23%. You can apply the same VAT rate for sales of goods shipped to consumers in Czechia or Germany ― even though different VAT rates apply there.
The sales of goods shipped to consumers in Czechia or Germany should be taxed and documented the same way as the sales to consumers in Poland. You include the transactions in the standard VAT settlement in Poland (the JPK_VAT file).
You can apply the simplifications related to the EU threshold if you operate as an entrepreneur in Poland only. However, if you ship goods from EU countries other than your registered office country or you have a permanent place of business also in a different EU country, you can use the simplified VAT OSS procedure. Keep reading to learn more about it.
When you can take advantage of the VAT OSS simplification
If you exceed the EU threshold, you can settle VAT in Poland using the simplified procedure - VAT OSS . You will settle all Sales of goods that you send to customers from other EU countries in Poland, as part of one electronic declaration, submitted once a quarter. You can also voluntarily use this procedure before you exceed the EU threshold of EUR 10,000 (PLN 42,000).
You can also voluntarily use VAT OSS before you exceed the EU threshold .
Remember about appropriate VAT rates
If you use the VAT OSS simplification in Poland, to calculate the applicable VAT, you need to apply the VAT rates applicable to the countries to which you shipped the goods. Example: the standard VAT in Czechia is 21%, in Slovakia ― 20%, and in Germany ― 19%. If you sell and ship goods to consumers in Czechia, you need to apply the 21% rate applicable in that country.
You can check VAT rates applicable in each EU country on the on the European Commission website.
If the goods you ship abroad are subject to a reduced rate in the destination country, you can apply it in the settlement. In case of doubt, check and confirm the VAT rate applicable in that country. You can find all the information about it on the website of the tax authority of a given country. You can also contact your tax advisor.
VAT exemption and the EU threshold requirement
If you are exempt from VAT due to low turnover value, the EU sales threshold applies to you as well. After you exceed the threshold, you need to appropriately settle VAT for sales to customers in EU countries. You can do it using the VAT OSS procedure.
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).
In order to fully make use of the VAT OSS simplification, you can register right away or monitor the sales and register when you get closer to the EU threshold of 10,000 EUR (42,000 PLN).
Registration for VAT OSS in Poland ― deadlines
Registration for VAT OSS is applicable from the first day of a calendar quarter following the quarter you submit the VIU-R form. Sometimes you may register for VAT OSS later ― for example, when you register by the 10th day of the month following the month in which you started exporting goods to other EU countries.
If you do not register for VAT OSS in Poland on time, you may be obliged to register and settle VAT for sales exempt from VAT OSS directly in the EU countries you ship the goods to. Learn more about registering for VAT OSS.
How to settle with VAT OSS in Poland
To settle VAT for sales of goods to other EU countries.
- Check the rates for each country to which you ship your goods.
- Calculate the VAT amount due and convert it to EUR with the European Central Bank exchange rate from the last quarter.
- Once a quarter (until the end of the month following each quarter), submit one VIU-DO declaration via the e-Deklaracje system (available in Polish on the Ministry of Finance's website). In that declaration, you indicate VAT for all the transactions subject to VAT OSS.
- Pay the whole VAT amount to the Second Tax Office Warsaw-Śródmieście. Make the transfer in EUR. Do it until the end of the month following the quarter when you submitted the declaration at the latest.
You need to keep the records of transactions settled with VAT OSS for 10 years of the end of the year in which the transaction took place.
Simplifications in VAT settlement for entrepreneurs from outside Poland
If you are an entrepreneur with a fixed establishment in a EU country other than Poland, you can take advantage of similar simplifications in your country.
If you are an entrepreneur from outside the EU, you can also take advantage of the VAT OSS procedure, however, additional conditions may apply to you, for example, you may need to appoint a formal tax representative for your settlements.
