Poland VAT OSS (Unijna procedura One Stop Shop)

Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarter

Gemini candidate audit (2026-09-08), confidence: likely. The end-of-month-after-quarter deadline is the well-established EU-wide OSS rule, consistent with the same rule already verified for Lithuania in the sibling gemini-lt-verified-gaps.json audit; not independently re-confirmed against podatki.gov.pl this session.

Next: 31 October 2026then 31 January 2027, 30 April 2027

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.