VAT-OSS — Selling to the EU Without Registering in Every Country (2026)

What Is VAT-OSS

OSS (One Stop Shop) is one of three simplified EU procedures introduced in July 2021:

• Union OSS — B2C sales of goods and services within the EU shipped from Polish stock
• Non-Union OSS — digital services supplied from outside the EU to EU consumers
• IOSS (Import OSS) — import of parcels worth up to EUR 150 from non-EU countries into the EU

Most Polish entrepreneurs use Union OSS — an online store shipping parcels to consumers in Germany, France, Italy, etc.

The EUR 10,000 Threshold and When OSS Becomes Mandatory

EUR 10,000/year threshold — the combined value of B2C sales to all EU countries (excluding Poland).

• Below the threshold: you apply Polish VAT rates (23% / 8% / 5%) — no OSS, no foreign registration required
• Above the threshold: you must charge VAT at the buyer's country rate (e.g., German 19%, French 20%) → either OSS or separate registration in each country

You may opt into OSS voluntarily even below the EUR 10,000 threshold — in that case, you charge the buyer's country VAT from the very first transaction.

How to Register for OSS

1. Log in to e-Urząd Skarbowy (the electronic Tax Office portal) using your Profil Zaufany (trusted profile for government e-services)
2. Select VAT-OSS-PL (the registration form)
3. Enter your NIP (tax identification number), company details, and planned countries of sale
4. Approval — immediate or within 7 days
5. Once registered, you file an OSS-PL return quarterly (by April 30, July 31, October 31, and January 31)

VAT payment is made in EUR to the account of the Polish tax office, which then distributes the amounts to each EU country.

VAT Rates Across the EU — Country by Country

Each EU country has its own standard VAT rate — when selling via OSS you need to know the applicable rates:

• Germany: 19% (books 7%)
• France: 20% (books 5.5%)
• Italy: 22% (books 4%)
• Spain: 21% (books 4%)
• Netherlands: 21%
• Czech Republic: 21% (books 12%)

Keep in mind the reduced rates for certain categories (books, food, pharmaceuticals). Each country has its own classification rules.

Frequently Asked Questions