Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarter
Date note: Re-verified 2026-09-09: the old vat-oss/procedura-unijna-oss page 404s; OSS/IOSS guidance moved to podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss (reachable), which confirms quarterly Union-scheme filing via its own unique-reference-number format (e.g. PL/PLxxxxxxx/Q3.2021); the end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, unchanged.
Every quarter (from October), due by the 31st. · Due by the last day of the month following each calendar quarter (30 Apr for Q1, 31 Jul for Q2, 31 Oct for Q3, 31 Jan for Q4). Only applies to businesses voluntarily registered for the OSS Union scheme.
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What changes
Businesses registered for the EU VAT One Stop Shop (OSS) Union scheme must file a single quarterly VAT return covering their B2C cross-border sales of goods or services to consumers in other EU member states, and pay any VAT due, via the Polish OSS portal by the last day of the month following each calendar quarter.
Who is affected
Poland-registered e-commerce and services businesses selling goods or digital/other services to consumers in other EU countries that have opted into the Union OSS scheme instead of registering for VAT separately in each destination country.
Sizes: micro, small, medium, large · Sectors: E-commerce, Retail, Professional services · Applies if: We sell online; We sell to consumers (B2C)
What to do
If registered for OSS, prepare and submit the OSS VAT return through the podatki.gov.pl e-Deklaracje portal by the last day of the month after each quarter (30 April, 31 July, 31 October, 31 January), and pay the VAT due across all covered member states in one payment.
Next occurrences
Penalty
Late filing or payment risks exclusion from the OSS scheme (wyrejestrowanie z procedury OSS), which would then require separate VAT registration in each EU consumption country, plus possible penal sanctions in those countries.
Sources
- podatki.gov.pl - Punkt kompleksowej obsługi (OSS i IOSS) (www.podatki.gov.pl)
Last verified 9 September 2026. Informational only, not legal advice.