Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarter
Opmerking bij de datum: Re-checked 2026-09-09: podatki.gov.pl/vat/vat-oss/procedura-unijna-oss still returns a 404 (site restructure). The end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, consistent with the same rule confirmed elsewhere in this dataset (e.g. Lithuania, Estonia); not independently re-confirmed against podatki.gov.pl this session.
Elk kwartaal (vanaf oktober), uiterlijk de 31. · 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.
Wat verandert er
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.
Voor wie geldt dit
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.
Groottes: micro, klein, middelgroot, groot · Sectoren: E-commerce, Detailhandel, Zakelijke dienstverlening · Geldt als: Wij verkopen online; Wij verkopen aan consumenten (B2C)
Wat u moet doen
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.
Volgende termijnen
Sanctie
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.
Bronnen
- podatki.gov.pl - VAT OSS: procedura unijna (www.podatki.gov.pl)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.