VAT OSS - Registration and Filing

What do you risk by settling VAT on your own?

Settling VAT on sales to EU consumers on your own requires tracking three things at once: the sales threshold, VAT rates in 27 countries, and return deadlines. A mistake in any of these rarely comes to light before an inspection.

Exceeding the threshold without joining OSS means registering for VAT in each country separately

The obligation to settle VAT at the buyer's country rates arises once your combined distance sales of goods (WSTO) and certain B2C services to all EU countries exceed EUR 10,000 net - counting the current and previous tax year. A company that exceeds this threshold and does not register for OSS on time must register for VAT separately in each country of consumption, which means more paperwork, a different official language, and a real risk of arrears and interest.

A different VAT rate in each of the 27 EU countries makes correct settlement harder

The VAT rate applied to B2C distance sales of goods depends on the country where the consumer lives, not the seller's country. A seller shipping goods to customers in several EU countries must know and apply different rates on an ongoing basis, and convert transaction values at the European Central Bank exchange rate from the last day of the settlement period.

Without specialization, it is easy to confuse OSS with domestic settlement (JPK_V7)

Sales settled under the OSS procedure are not reported as domestic sales in the Polish JPK_V7 (Standard Audit File for Tax with VAT return) - they require a separate, additional VIU-DO return. Companies working with a general accounting firm that does not specialize in cross-border settlements most often make mistakes exactly where these two settlements meet, which leads to corrections and explanations during an inspection.

How does Evotax handle VAT OSS settlements?

Evotax takes over the entire VAT OSS settlement process - from checking whether the obligation has already arisen, through registration for the procedure, to filing the quarterly return.

Analysis of the obligation and the EUR 10,000 threshold

At the start of our cooperation, we check the total value of your distance sales of goods and B2C services to the EU for the current and previous year to determine whether your company has already exceeded the EUR 10,000 net threshold and from when the obligation to settle VAT under the OSS procedure applies.

Registration for the OSS procedure (VIU-R form)

We register your company for the EU OSS procedure by filing the VIU-R form with the competent tax office and make sure the registration deadline is met - generally by the 10th day of the month following the month in which the threshold was exceeded.

Compliant OSS sales records

We keep records of sales covered by OSS broken down by country of consumption, applied VAT rate, and tax amount - in a form that is ready for review during a possible inspection.

VIU-DO returns and payment settlement in EUR

We prepare and file the quarterly VIU-DO return by the end of the month following the quarter, converting values at the ECB exchange rate from the last day of the settlement period, and settle a single consolidated payment in euros.

Keeping track of VAT OSS return deadlines

We keep track of VIU-DO return deadlines so that no quarter is missed. You need to know and apply the VAT rate on invoices for customers from other EU countries yourself - until you exceed the EUR 10,000 limit, you can invoice at Polish rates, and once you exceed it (excluding certain services), the buyer's country rate becomes mandatory. Based on your records, we prepare and file the return on time.

Integration with marketplaces and e-commerce platforms

For companies selling through marketplaces and e-commerce platforms (e.g., Baselinker, Apilo), we connect sales data from these systems with your VAT OSS records, reducing manual data transfer and the risk of error.

Why Evotax and not another accounting firm?

Putting off OSS registration does not eliminate the tax obligation - it turns it into a more expensive problem: separate VAT registration in each EU country, with interest calculated from the day the obligation arose, not from the day the error was discovered. Evotax keeps track of the deadlines and accuracy of your VIU-DO settlements, and our cross-border experience, multilingual service, and single point of contact keep that risk on our side, not yours.

Not registering for OSS does not postpone the problem - it escalates it

A company that exceeds the EUR 10,000 threshold and does not register for OSS does not avoid the obligation to settle VAT - it shifts it into a harder form: separate VAT registration in each country of consumption, with arrears and interest calculated from the day the obligation arose, not from the day the error was discovered. With Evotax, the registration deadline and the accuracy of VIU-DO returns are on our side - you are informed when the threshold is about to be exceeded, before it happens.

We specialize in cross-border and e-commerce settlements

You do not need to explain to us what distance sales of goods, the EUR 10,000 threshold, or the difference between OSS and IOSS are - this is our daily practice, not a topic we deal with occasionally.

We serve clients in many languages

You can work with us without a language barrier, wherever your team is actually based - we serve clients in 8 languages: Polish, English, Lithuanian, Russian, Ukrainian, Czech, German, and Belarusian.

We know the typical mistakes in OSS settlements

We have already seen the most common mistakes companies make when switching to the OSS procedure - from confusing it with domestic settlement in JPK_V7 to incorrect currency conversion. Your records are built to avoid these errors.

Don't just take our word for it - these companies have seen Evotax's results firsthand!

See what our clients say about us!

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On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.

We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.

Vladyslav Khadzhynov

Head of Transport Department, Hoptrans sp. z o.o.

Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.

Tetiana Andriienkо

Accountant, Ramrenta sp. z o.o.

I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.

Tomas Bieliauskas

CFO, VKMD Invest sp. z o.o.

Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!

Rimantas Narbutas

CEO, Imp-ex Polska Sp. z o.o.

I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.

Karolis Jadkonis

Chief Operating Officer, Transfera sp. z o.o.

Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.

Julius Lekšas

CEO, Lekpas sp. z o.o.

We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.

Rokas Petrauskas

Board Member, XRF Europe sp. z o.o.

We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.

Mindaugas Šilkūnas

CEO, 7 Summits sp. z o.o.

Evotax employees work smoothly and professionally, there is ongoing contact with them, the necessary accounting and financial documents are prepared in a timely manner and explanations are provided in a clear way.

Andrius Jakavičius

CEO, Jaga Group sp. z o.o.

Full professionalism and an individual approach to the client make cooperation with this company highly satisfactory. Punctuality and attention to every detail are its undeniable advantages.

Audrius Tamošauskas

CEO, Erum International sp. z o.o.

VAT OSS - Frequently Asked Questions

What is VAT OSS?

VAT OSS is an EU procedure that lets you settle VAT on cross-border B2C sales in EU countries in a single quarterly return filed in the seller's country of identification. It is not a new tax, a common VAT rate, or a single VAT number replacing all foreign registrations - it is a way of settling an existing tax obligation in one place.

Who does VAT OSS apply to?

The procedure applies to companies making distance sales of goods (WSTO) or supplying certain services to consumers (B2C) in other EU countries once the combined sales threshold is exceeded. This covers online stores, marketplace sellers, and companies providing certain digital services to EU consumers.

What is the VAT OSS threshold in 2026?

The threshold is EUR 10,000 net in total for distance sales of goods and certain B2C services to all EU countries combined (not separately for each country), calculated jointly for the current and previous tax year. Once it is exceeded, you settle VAT at the buyer's country rate - most conveniently through OSS.

How do I register for VAT OSS?

You register by filing the VIU-R form with the competent tax office no later than the 10th day of the month following the month in which the sales threshold was exceeded. After registration, the company can file VIU-DO returns for subsequent periods.

When is the VIU-DO return filed?

The VIU-DO return is filed quarterly, by the end of the month following the end of the quarter. This deadline is not postponed even if it falls on a non-working day - one of the most common sources of confusion with the first settlement.

Does VAT OSS replace domestic VAT settlement in JPK_V7?

No. Sales settled under the OSS procedure are not reported as domestic sales in the Polish JPK_V7 - they require a separate, additional return filed alongside your standard VAT settlements. Confusing these two obligations is one of the most common mistakes made by companies that implement OSS on their own.

VAT OSS - Settle EU Sales Without Registering for VAT in Every Country