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

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.

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.