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The rules of using VAT OSS in Poland
Learn how to settle VAT for sales in practice under the VAT OSS procedure.
Learn about taking advantage of VAT OSS in Poland — which you can apply when you settle on your own as well as via an accounting office.
The VIU-DO declaration
After registering for VAT OSS, you need to submit declarations to Naczelnik Drugiego Urzędu Skarbowego Warszawa-Śródmieście (Head of the Second Tax Office Warsaw-Śródmieście). In the declarations, you indicate transactions subject to VAT OSS, such as the sales of goods shipped from an EU country to consumers from another EU country as well as some services.
Declarations within the VAT OSS procedures should be submitted for quarterly periods in the form of the VIU-DO form you can find on the Ministry of Finance website. You can submit the VIU-DO form electronically via the e-Deklaracje system.
If, in a given quarter, you do not have any transactions subject to VAT OSS and do not report any correction referencing the previous declarations — you should submit a declaration zero.
The deadline for submitting the declaration
You need to submit the declaration by the end of the month following each quarter. The deadline also applies if it falls on Saturday or a public holiday — submitting the VAT OSS declaration is possible 24/7.
You cannot submit the declaration before the billing period ends. That means you can submit it the first day after the billing period ends at the earliest.
How to submit the declaration
To submit a declaration, you need to complete the VIU-DO form:
- In the form, indicate the quarter the settlement concerns and select the purpose of the declaration: Złożenie (Submitting).
- In section C of the VIU-DO form, you need to indicate tax due to all member countries to which you made sales or provided services. When calculating VAT, remember:
- you need to declare VAT rates for each country you shipped goods to you can check VAT rates applicable for each EU country on the European Commission website
- based on the declared VAT rates, you calculate the VAT amount due and convert it to EUR with the European Central Bank exchange rate from the last quarter
- the VAT rates are not subject to being rounded up or down That means you need to indicate the exact tax amount.
- You need to provide the VAT amounts divided into: the standard rate and the reduced rate — if applicable.
- Submit the declaration with e-Deklaracje to the Head of the Second Tax Office Warsaw-Śródmieście.
A declaration draft
Did you know that you can submit a declaration draft for verification before submitting the proper one? The draft will not be sent to Member States of consumption. If you want to submit a draft, select Wersja robocza deklaracji (A declaration draft) as the purpose for submission.
Declaration reference number
Each declaration submitted gets its unique reference number (UNR). You will get notified electronically once this number is assigned to your declaration. You need to provide the declaration referential number during the payment — you will not pay the tax without it. The unique reference number for the EU procedure consists of: the ID code of the Member State, VAT number, and the period (quarter/year) for which the settlement is submitted, for example: PL/PLXXXXXXX/Q3.2021.
Declaration correction
If, after submitting the VAT declaration, it turns out that it requires correcting, you need to make those corrections in the following declaration within 3 years from the deadline of submitting the original declaration. In such a following declaration, you need to indicate: the state of consumption, the billing period, and the VAT amount — to which the corrections apply.
You can submit only one declaration for each billing period within the VAT OSS procedure. The correction should be made in the following declaration for another "current" billing period.
VAT tax payment
After calculating VAT amounts due, completing and submitting the VIU-DO form, pay the tax:
- pay the whole VAT amount to the Second Tax Office Warsaw-Śródmieście.
- during payment add the reference number of the VAT declaration (UNR) that the payment concerns
- make the transfer in (EUR)make the transfer until the end of the month following the quarter when you submitted the declaration at the latest.
The Head of the Second Tax Office Warsaw-Śródmieście distributes the payment among the Member States of consumption. If you do not provide the declaration reference number, it will not be possible to distribute the payment among the Member States of consumption. That, in turn, may result in arrears you will have to settle directly with the Member States of consumption. The same may happen if you fail to pay on time.
The record
If you take advantage of VAT OSS, you need to take care of keeping a record of transactions subject to this procedure.
The record of transactions you settle within VAT OSS should include the following information:
a) the name of the State Member of consumption to which you ship goods or provide services b) the description and number of goods that are objects of delivery or service c) the date of goods' delivery or the service's provision d) the tax base with the indication of the appropriate currency e) any other amounts that raise or reduce the tax base f) the applied VAT rate g) the VAT tax amount due with the indication of the appropriate currency h) the date and amount of the received payments i) any advanced payments you get before delivering the goods or providing services j) if an invoice was issued for that sale — the record should also contain information included in that invoice k) information on the place of commencing and end of the shipping or transport of the goods to the buyer or — in the case of services — information on the place of the seat, permanent or habitual residence of the client l) any evidence regarding the possibility of goods' returns, including the tax base and the applied VAT rate.
