VAT-UE, OSS and foreign invoices: currencies, scenarios and VIES

What it is for

When you sell abroad, buy from foreign suppliers or invoice in euros or dollars, Zaksio selects the right VAT scenario and converts the amounts into PLN. It saves the result on the invoice, so the records do not change retroactively when the rules change.

Where to find it in the app

The "New sales invoice" form has a "Currency and VAT scenario" card: the invoice currency, the scenario (domestic, intra-EU supply, export, foreign services, reverse charge), the buyer's EU VAT number and a "Check in VIES" button. The details of an issued invoice show the scenario, the rate, the amounts in PLN and a "How it will be settled" panel (JPK_V7 fields, VAT-UE entry, deadlines). Purchase invoices have a "Foreign currency: conversion to PLN" card. You will find VAT-UE, OSS and IOSS in "Returns and JPK", the "VAT-UE and OSS" tab.

Currencies and exchange rate

Amounts on a foreign-currency invoice are converted at the NBP average rate from the last business day preceding the day the tax obligation arises (art. 31a of the VAT Act). If the invoice is issued before the obligation arises, we use the day preceding its issue. We calculate the amounts in PLN separately for each rate, posting and the VAT register are in PLN, and a payment in PLN settles the invoice with an exchange rate difference.

VAT scenarios

• Domestic sales and domestic reverse charge.
• Intra-EU supply: the 0% rate requires the buyer's active EU VAT number confirmed in VIES.
• Export of goods and services for counterparties from the EU and outside the EU.
• On the purchase side: intra-EU acquisitions and import of services, posted with output and input VAT.
• Import of goods under the art. 33a procedure.

The engine returns JPK_V7 fields, FA(3) codes, annotations, the VAT-UE entry and deadlines. VIES works with a cache, and every check is recorded. Service unavailability is a soft error, but for intra-EU supplies an unconfirmed number blocks issuing the invoice.

VAT-UE and OSS

1. Indicate in the tax profile that you carry out EU transactions and whether you are registered for OSS or IOSS. We do not guess deadlines in the calendar: they are created only after you make this indication.
2. Generate VAT-UE for the month. The return is filed monthly only, and we aggregate the data per counterparty from intra-EU supply, intra-EU acquisition and service invoices.
3. For B2C sales to EU consumers, record OSS transactions, generate a report in euro with ECB rates, and then the VIU-DO or VII-DO files.
4. Download the file and file it outside Zaksio, and then mark the document as filed.