VAT OSS and IOSS Procedures
We provide support with VAT settlements under the OSS (One Stop Shop) and IOSS (Import One Stop Shop) schemes — electronic one-stop systems designed to simplify VAT compliance for businesses selling goods or providing services to consumers across the EU.
These procedures allow companies to declare and pay VAT — for example, on intra-EU distance sales of goods (WSTO) — through a single EU Member State, eliminating the need for VAT registration in multiple countries. OSS and IOSS also help reduce VAT compliance costs, as businesses submit only one OSS/IOSS return and make a single VAT payment covering all relevant sales and services.
The OSS scheme applies to B2C distance sales of goods to consumers in EU Member States, services provided to EU-based consumers, and certain domestic supplies made via electronic interfaces.
The IOSS scheme applies to B2C distance sales of low-value goods (not exceeding EUR 150) imported from non-EU countries or territories to consumers in the EU.
Our services include:
- Analysis of eligibility or obligation to register for the OSS/IOSS scheme in Poland.
- Completion of the OSS/IOSS registration process.
- Calculation of VAT according to the applicable rates in individual EU countries.
- Preparation of monthly IOSS returns and quarterly OSS returns.
- Notifications of VAT payment deadlines.
- Assistance in maintaining records of all sales transactions qualifying under the OSS/IOSS procedures.
- Services of a tax representative.
- Ongoing advisory support regarding OSS and IOSS.
