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The OSS procedure in Poland

December 1, 2023

The One Stop Shop or OSS in Poland procedure is an electronic one-stop shop for simplifying the settlement of output VAT on sales of goods and services to consumers from other EU countries, i.e. individuals who do not conduct business activities.

The premise of the OSS procedure in Poland is to enable settlement of VAT on the above transactions with the tax administration in one EU Member State. The taxpayer submits to one tax administration information on his sales of goods and services to individuals from other EU countries and pays the VAT. Based on the declarations submitted, the tax administration distributes and remits the appropriate part of the VAT paid in the country of identification to the relevant EU country of consumption.

The OSS procedure reduces the taxpayer’s obligations to register and settle VAT in different EU countries. Without OSS procedures, a supplier would generally be required to register in each Member State in which he sells goods or services to individuals.

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Who can benefit from the OSS

There are two procedures available under the OSS procedure: the EU procedure and the non-EU procedure.

The EU procedure can be used, among others, by taxpayers established in the EU who:

  • supply services to natural persons in a Member State where they are not established, or
  • make intra-Community distance sales, i.e. a supply of goods made to individuals from other EU countries.

How to register for the OSS

Registration for the OSS procedure is made in a single Member State, the so-called Member State of Identification. In principle, the Member State of Identification is the Member State in which the taxpayer has its seat of economic activity.

The tax authority competent for the OSS procedure in Poland is the Head of the Second Tax Office Warsaw-Downtown.

To register for the OSS procedure, the following documents should be submitted:

  • VIU-R application in electronic form           
  • Original PPS-1 power of attorney (if acting by proxy)
  • Confirmation in Form VIU-R that the address details are up to date and consent to receive letters electronically.

Registration for the OSS procedure will be effective for taxpayer from the first day of the calendar quarter following the quarter in which the VIU-R form was submitted.

What transactions should be reported in the OSS

Once registration to the OSS procedure is done, then VAT must be declared and settled on all supplies of goods or services covered by this procedure.

This means that after registration via the OSS procedure, output VAT will have to be reported on supplies of goods to individuals from other EU countries. It regards also supplies of below services to individuals from other EU countries:

  • accommodation services in hotels or and buildings with similar function;
  • cultural, artistic, sporting, scientific, educational, entertainment and similar services, such as trade fairs and exhibitions, as well as ancillary services to these services;
  • transport services;
  • services of valuation of and on movable tangible property;
  • services ancillary to transport services, such as loading, unloading, reloading and similar activities;
  • services connected with immovable property;
  • services for the rental of means of transport;
  • restaurant and catering services;
  • telecommunication, broadcasting and electronic services.

How to record transactions in the OSS

Once the OSS procedure has been notified, additional records of transactions covered by this procedure should be kept. These records are in electronic form and shall be kept for a period of 10 years from the end of the year in which the transaction took place.

These records should include the following data:

  • the Member State of consumption to which the goods or services are supplied;
  • the type of services or the description and quantity of goods supplied;
  • the date of the supply of the goods or services;
  • the taxable amount indicating the currency used;
  • any subsequent increase or reduction of the taxable amount;
  • the VAT rate applied;
  • the amount of VAT payable indicating the currency used;
  • the date and amount of payments received;
  • any payments on account received before the supply of the goods or services;
  • if an invoice is issued, the information contained on the invoice;
  • in respect of services, the information used to determine the place where the customer is established or has his permanent address or usually resides and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends;
  • any proof of possible returns of goods, including the taxable amount and the VAT rate applied.

It should be emphasised that entities notified to the OSS are obliged to provide their records in electronic form whenever requested by the tax administration of both the Member State of identification and consumption.

How to report transactions in the OSS

VAT return (VIU-DO)

A taxpayer registered for the OSS procedure in Poland is required to submit via the e-Declaration system: VAT returns (VIU-DO).

The return shall be submitted on a quarterly basis by the end of the month following each consecutive quarter.

The table below shows the deadlines for submitting VAT returns (VIU-DO).

Settlement period – calendar quarter Date of submission of return for OSS
Q1: 1 January do 31 March 30 April
Q2: 1 April do 30 June 31 July
Q3: 1 July do 30 September 31 October
Q4: 1 October do 31 December 31 January (next year)

Amounts on the VAT return shall be expressed in euro and shall not be rounded up or down.

The VAT return for the OSS is supplementary and does not replace the VAT return that the taxpayer submits in his Member State as part of his domestic VAT obligations.

This means that after registering for the OSS procedure, taxpayer will be obliged to submit, as before, JPK_VAT files (in which should be reported retail sales in Poland and distance sales from warehouses in Poland to Polish buyers), and in addition will submit VAT returns (VIU-DO) by the end of the month following each subsequent quarter.

A taxpayer using the OSS procedure shall submit a VAT return for each calendar quarter, irrespective of whether the supply of goods or services covered by the procedure has taken place.

This means that if there are no activities covered by the OSS procedure and no adjustments have been made relating to previous returns of the settlement period, a nil VAT return (VIU-DO) shall be submitted.

It should be underlined that the VAT return (VIU-DO) cannot be submitted before the end of the settlement period.

The deadline for submitting the return also expires if that day falls on a Saturday or a public holiday.

Adjustment of VAT return (VIU-DO)

Where mistakes are found in the VAT return (VIU-DO) submitted, the adjustment shall be made in the return submitted for the current tax period, but no later than 3 years after the expiry of the deadline for submission of the VAT return in which the mistakes were found.

The VAT return (VIU-DO) in which the correction is made shall indicate the Member State of consumption concerned, the tax period and the amount of VAT in respect of which the correction is made.

Nevertheless in the case of:

  • the expiry of three years from the deadline for submission of the original declaration,
  • discontinuation of the OSS procedure,
  • exclusion from the OSS procedure,
  • change of Member State of identification

– an adjustment of the VAT return (VIU-DO) shall be submitted electronically via a special IT application to the Łódź Tax Office.

Payment of the VAT amount in respect of which the adjustment is made should be done in euro to the bank account of the Łódź Tax Office.

How to pay VAT in the OSS

Once the VAT return (VIU-DO) has been submitted, it will be assigned a unique reference number (UNR).

The reference number (UNR) of the VAT return must always be indicated when making a payment. Without a reference number, it is not possible to make an effective payment and you should expect that such a payment will not be recognised and will be returned to the payer’s account.

The unique reference number for the EU procedure consists of the code of the Member State of identification, the VAT number and the period (quarter/year) for which the return is submitted.

An example of a UNR number for an EU OSS procedure is – PL/PLXXXXXXX/Q3.2023

The deadline for payment of VAT is the last day of the month following each consecutive quarter.

The deadline for submitting the return also expires if that day falls on a Saturday or a public holiday.

VAT resulting from the VAT return (VIU-DO) shall be paid in euro to the following bank account of the Second Tax Office Warsaw-Śródmieście:

  • 84 1010 1010 0165 9315 1697 8000
  • PL84 1010 0165 9315 1697 8000 (BIC code: NBPLPLPW) – for payments from abroad.

The distribution of payments between the Member States of consumption is carried out by the tax authority on behalf of the taxpayer.

Example of how to complete the VAT return (VIU-DO)

La Makeup intends to apply for the OSS procedure and report in its VAT return (VIU-DO) the distance selling of goods to individuals from various EU countries.

To correctly complete the return for the above transactions, it is necessary:

  • in section C2 report deliveries of goods from warehouses in Poland to buyers from other EU countries;
  • in section C3 to report deliveries of goods from warehouses in EU countries other than Poland to buyers from EU countries other than the country of dispatch.

In addition in section C.5. adjustments to the VAT amounts indicated in the returns for previous periods resulting from corrections to supplies of goods or services (no later than 3 years after the deadline for submission of the original return) should be reported.

In section C.6. the balance of output tax should be reported for each Member State of consumption. This position is filled in automatically and is the sum of the VAT amounts from Sections C.2, C.3, C.4 and C.5 for the Member States of consumption indicated. It should be noted that the value of the amount of output VAT for specific Member State of consumption can be in negative (in the case of adjustments in minus).

Section C2 – deliveries of goods from Poland to buyers from other EU countries

This section should report supplies of goods from warehouses in Poland to buyers from other EU countries. In each part of this section, the values of total sales in the given settlement period to a specific EU country should be reported.

Individual items should be completed as follow:

  • Member State of consumption – indicate the name of the Member State of consumption on whose territory the supply of services and goods took place during the relevant settlement period.
  • Type of supply – indicate whether it concerns a supply of services or a supply of goods dispatched or transported.
  • Type of VAT rate – indicate the appropriate type of VAT rate – standard or reduced.
  • VAT rate – indicate the rate applicable to the Member State of consumption.
  • Taxable amount for a given VAT rate – provide the taxable amount for the rate (standard, reduced) indicated in the field “VAT rate type”.
  • Amount of VAT at given VAT rate – enter the amount of tax at the rate (standard, reduced) for the Member State of consumption concerned. The amount expressed should be given in euro.

Example:

A taxpayer registered for the EU procedure in Poland has made supplies of goods to Cyprus in the third quarter of 2022 for €20,000 (VAT rate 19%).

The supply transactions to this country should be reported in the VAT return (VIU-DO) as follows:

Section C3 – deliveries of goods from EU countries other than Poland to buyers from EU countries other than the country of dispatch

This section should report deliveries of goods from warehouses in countries other than Poland to buyers in EU countries other than the country of dispatch. In each part of this section, the values of total sales in the given settlement period to a specific EU country should be reported.

Individual items should be completed as follows:

  • Member State of consumption – indicate the name of the relevant Member State of consumption on the territory of which services were provided and goods were supplied during the settlement period.
  • Country of establishment – indicate the name of the country where the fixed establishment, other than the Member State of identification, from the territory of which the supply of services or goods took place, is located.
  • VAT identification number – indicate the domestic VAT identification number that was provided in the registration declaration (field 20. in section B.4 in VIU-R (3)), where the taxpayer has a fixed establishment outside the Member State of identification.
  • Tax identification number – indicate the tax identification number that was provided in the registration declaration (field 21. in section B.4 in VIU-R (3)), in case there is no VAT identification number.
  • Type of supply – indicate whether it concerns the supply of services or the supply of goods dispatched or transported.
  • Type of VAT rate – indicate the appropriate type of VAT rate – standard or reduced.
  • VAT rate – indicate the rate applicable to the Member State of consumption.
  • Taxable amount for a given VAT rate – provide the taxable amount for the rate (standard, reduced) indicated in the field “VAT rate type”.
  • Amount of VAT at given VAT rate – indicate the amount of tax at the rate (standard, reduced) for the Member State of consumption concerned. The amount expressed should be given in euro.

Example:

A taxpayer registered for the EU procedure in Poland made supplies of goods from a warehouse in Belgium to Poland in the third quarter of 2022 for €15,000 (VAT rate 23%).

The supply transactions to this country should be reported in the VAT return (VIU-DO) as follows:

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