VAT
OSS: what is it?
One Stop Shop (EU special VAT scheme)
OSS lets you settle VAT on sales to consumers in the EU with one quarterly return in Poland, instead of registering in each country.
Key answers
- What it is
- A simplification for distance sales to consumers in other EU states. Instead of VAT registration in every country, you file one return (VIU-DO) in Poland and pay VAT at the rates of the consumer's country.
- Who it affects
- Companies selling goods or services to consumers (B2C) in other EU countries, especially online shops.
- When
- The return is quarterly and is filed by the end of the month following the quarter. The tax is due by the same deadline.
- Where
- Electronically in Poland, through e-Deklaracje or e-Urząd Skarbowy, after registering for the OSS scheme.
How it works in Zaksio
Zaksio records OSS transactions, creates a euro report with ECB rates and prepares the VIU-DO files.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: VAT
