OSS Registration in Poland — Simplified VAT for EU Cross-Border Sales (2026)
If your Polish company sells to individual consumers in other EU countries — whether through Amazon, Shopify, or your own website — you face a problem: each country has its own VAT rate, and technically you should register for VAT in every country where your customers are. For a seller active across 10 EU markets, that means 10 separate VAT registrations, 10 sets of filings, and 10 relationships with local tax authorities.
OSS eliminates that. One registration in Poland, one quarterly filing, one payment — and you are compliant across the entire EU.
What OSS Is
OSS stands for One-Stop Shop. It is an EU-wide VAT simplification scheme that lets you report and pay VAT on all your B2C cross-border sales through a single filing in your home country — Poland. Instead of registering for VAT in France, Germany, Italy, Spain, and every other country where you have customers, you file one quarterly OSS return in Poland. The Polish tax office collects the VAT and distributes it to the relevant member states on your behalf.
OSS has been available since July 2021 and is used by thousands of e-commerce sellers and digital service providers across the EU.
Who Needs It
OSS becomes relevant when your B2C cross-border sales to EU consumers exceed €10,000 per year (combined across all EU countries, not per country). Below this threshold, you can charge Polish VAT (23%) on all EU sales. Above it, you must charge the VAT rate of each customer’s country.
In practice, most active e-commerce sellers cross this threshold quickly. If you sell on Amazon across multiple EU marketplaces, you are almost certainly above €10,000. At that point you have two options: register for VAT in every country where you sell, or register for OSS and handle everything from Poland.
OSS is designed for:
- Amazon and marketplace sellers selling to consumers across EU countries
- Shopify / WooCommerce / own e-commerce stores with EU-wide customer base
- SaaS and digital service providers selling subscriptions to individual consumers (not businesses) in the EU
- Any B2C seller exceeding the €10,000 cross-border threshold
Important: OSS applies only to B2C (sales to individual consumers). B2B sales between VAT-registered businesses use the reverse-charge mechanism and are not reported through OSS.
How It Works — Simple Version
Without OSS: you sell a product to a consumer in France. You must charge French VAT (20%), register for VAT in France, file French VAT returns, and deal with French tax authorities. Repeat for every EU country where you have customers.
With OSS: you sell the same product to France. You charge French VAT (20%), but you report it in your quarterly OSS return filed in Poland. You pay the VAT to the Polish tax office. Poland forwards it to France. You never register in France, never file in France, never deal with French authorities.
Same result for the customer and the tax authorities — but dramatically simpler for you.
What VAT Rates You Charge
Under OSS, you charge the VAT rate of the customer’s country. Every EU country has its own standard rate:
| Country | Standard VAT | Country | Standard VAT |
|---|---|---|---|
| Germany | 19% | France | 20% |
| Italy | 22% | Spain | 21% |
| Netherlands | 21% | Sweden | 25% |
| Belgium | 21% | Austria | 20% |
| Poland (domestic) | 23% | Ireland | 23% |
Your accounting system (or marketplace like Amazon) applies the correct rate based on the customer’s delivery address. You do not need to memorise these — your accountant handles the calculations in the quarterly OSS return.
OSS Filing — What Happens Each Quarter
OSS returns are filed quarterly — not monthly like regular Polish VAT. The deadlines are the end of the month following each quarter:
- Q1 (Jan–Mar) → filed by 30 April
- Q2 (Apr–Jun) → filed by 31 July
- Q3 (Jul–Sep) → filed by 31 October
- Q4 (Oct–Dec) → filed by 31 January
LEXCARTA’s accounting team prepares and files the OSS return on your behalf. The return lists your sales broken down by EU country and the VAT due in each. You pay one lump sum to the Polish tax office — they distribute it across member states.
OSS vs IOSS — What Is the Difference
Two related but different schemes:
| OSS | IOSS | |
|---|---|---|
| What it covers | B2C sales of goods already in the EU + digital services | B2C imports from outside the EU, value under €150 |
| Typical user | Amazon FBA seller, SaaS company, Shopify store | Dropshipper, direct-from-factory seller |
| Filing | Quarterly | Monthly |
| VAT collected | At point of sale | At point of sale (not at border) |
If you import goods into the EU, store them in fulfillment centres (Amazon FBA), and sell to consumers — you use OSS. If you ship individual low-value packages directly from China/Turkey to EU consumers without EU warehousing — you may need IOSS. Many sellers use both. LEXCARTA handles registration and filing for both schemes.
OSS and Amazon
Amazon sellers using FBA (Fulfillment by Amazon) often ask: does Amazon handle OSS for me? The short answer: partially.
Amazon’s VAT Calculation Service (VCS) can calculate and display the correct VAT rate per country on your listings. However, OSS registration and filing is your company’s responsibility — Amazon does not file OSS returns on your behalf. Your Polish accountant must register your company for OSS with the Polish tax office and file the quarterly returns based on your actual sales data.
For Amazon sellers using Pan-European FBA, OSS is particularly important because your inventory is stored in multiple EU countries and sold to consumers across all of them. Without OSS, you would need VAT registrations in every country where Amazon places your stock.
OSS and KSeF
With KSeF (mandatory e-invoicing) coming into effect in April 2026, sellers ask: do OSS invoices need to go through KSeF? The current position is that B2C invoices reported through OSS — sales to consumers in other EU countries — are not required to go through KSeF, as they are governed by the separate OSS framework. However, domestic B2C sales (to Polish consumers) and all B2B sales still require KSeF. Your accountant should have both workflows mapped before the KSeF deadline.
How to Register — LEXCARTA Handles It
OSS registration is submitted electronically to the Polish tax office. LEXCARTA handles the entire process:
- Registration — we submit the OSS application on behalf of your company. Activation typically within a few days.
- Quarterly filings — we prepare the OSS return based on your sales data, calculate VAT per country, and file it before the deadline.
- Payment coordination — one payment to the Polish tax office covers all EU countries.
- IOSS — if you also ship directly from outside the EU to consumers, we register and file IOSS separately.
OSS is included in extended compliance engagements or available as a separate service. If you are an e-commerce seller or SaaS company selling B2C across the EU, check your eligibility or schedule a consultation to discuss your setup.
Frequently Asked Questions
Is OSS mandatory?
OSS itself is optional — but charging the correct VAT rate per country is mandatory once you exceed the €10,000 threshold. OSS is the simplest way to comply. The alternative is registering for VAT separately in every EU country where you sell.
Does OSS replace my regular Polish VAT?
No. OSS covers only cross-border B2C sales. Your domestic Polish sales, B2B transactions, and imports are still reported through your regular monthly VAT declarations (JPK). OSS runs in parallel — separate quarterly filing, separate payment.
Can I use OSS if I sell only on Amazon?
Yes. OSS works regardless of your sales channel — Amazon, eBay, Shopify, your own website, or any combination. The registration is at the company level, not the platform level.
What if I sell both B2B and B2C?
B2B sales (to VAT-registered businesses) use the reverse-charge mechanism and are reported in your regular monthly VAT filing. B2C sales (to individual consumers) above the €10,000 threshold go through OSS. Your accountant separates these automatically based on whether the buyer provides a VAT number.
How much does OSS registration cost?
There is no government fee for OSS registration. LEXCARTA handles it as part of your compliance engagement. The ongoing cost is included in your accounting package — no separate fee per filing.