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Settlements and taxation
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.
The rules of using VAT OSS in Poland
Learn how to settle VAT for sales in practice under the VAT OSS procedure.
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.
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).
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.
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).
