VAT OSS and Amazon FBA in Poland in 2026

What the EU OSS Scheme Is

OSS (One Stop Shop) allows VAT due in other EU countries on transactions covered by the scheme to be declared in one member state.

A Polish entrepreneur using the EU scheme:

• registers for OSS in Poland,
• applies the correct rate of the consumer's country,
• keeps the required records,
• files a quarterly VIU-DO return,
• pays the combined VAT to the Polish tax office, which transfers it to the countries of consumption.

OSS is not the Polish JPK_V7 and does not replace domestic VAT reporting.

The EUR 10,000 Threshold

The common EU threshold of EUR 10,000 applies in aggregate to specified B2C telecommunications, broadcasting, and electronic services and to intra-EU distance sales of goods.

The threshold is assessed for both the current and previous year. It operates only if the statutory conditions are met, including where the supplier is established in only one EU country.

Below the Threshold

If the conditions are met, sales may be accounted for under the rules of the country of establishment. You may also voluntarily choose taxation in the countries of consumption and use OSS. This choice remains effective for the period specified by law.

After Exceeding the Threshold

Sales covered by the place-of-consumption rule must be taxed under the rules of the customer's country. This can be done:

1. through OSS, or
2. through local registrations in the countries of consumption.

Exceeding the threshold does not make OSS registration mandatory. Correct settlement of VAT in the country of consumption becomes mandatory; OSS remains a voluntary simplification.

Must You Be an Active VAT Taxpayer in Poland?

The domestic small-business VAT exemption does not in itself prevent registration for the EU OSS scheme. OSS registration is separate from ordinary registration as an active VAT taxpayer.

You still need to analyze the effect of domestic transactions, EU purchases, imports of services, and the right to deduct VAT. An OSS number alone does not automatically give the right to deduct input VAT.

Registration and Returns

Registration for the EU scheme is filed electronically on form VIU-R with the Second Tax Office Warszawa-Śródmieście.

A VIU-DO return must be filed for every quarter covered by the scheme, including a quarter in which there were no reportable sales. The deadline is the end of the month following the quarter.

An OSS return is not corrected by replacing the previous file in the same manner as an ordinary domestic return. Corrections are reported under the scheme's rules in a later return.

Records of transactions covered by OSS must be retained for 10 years.

Amazon FBA: The Warehouse Changes Your Obligations

FBA (Fulfillment by Amazon) may include storing goods, fulfilling orders, and moving inventory between warehouses.

The key question is: in which country are the goods located before the sale, and where are they sent?

Goods Sent from Poland to a Consumer in Germany

This may be an intra-EU distance sale of goods. Once the country-of-consumption rule applies, German VAT may be settled through OSS rather than by registering locally solely because of that sale.

Goods in a German Warehouse and a Customer in Germany

This is a domestic sale in Germany. It is not settled through EU OSS as a cross-border distance sale. It usually requires German registration and local VAT reporting.

Moving Your Own Goods from Poland to a German Warehouse

Moving inventory itself may create an intra-EU supply of your own goods (WDT) in Poland and a corresponding intra-EU acquisition (WNT) in Germany. OSS is not used to account for such a transfer.

Participation in FBA programs that use warehouses in several countries therefore often leads to local VAT numbers despite the use of OSS.

The Platform as a Deemed Supplier

For specified transactions, a platform may be deemed for VAT purposes to have received and supplied the goods itself. This applies to particular cases provided for by law, not to every sale through Amazon.

You then need to determine:

• who is deemed to be the supplier to the consumer,
• what transaction takes place between the seller and the platform,
• who reports VAT and under which scheme,
• what reports and invoices the platform generates.

The deemed-supplier mechanism is separate from the EUR 10,000 threshold.

Importing Goods and IOSS

OSS is not used to account for imports of goods. A separate IOSS scheme may apply to sales of imported consignments with an intrinsic value not exceeding EUR 150 if its conditions are met.

If an entrepreneur imports a larger batch of goods into their own warehouse in the EU, the import and subsequent sales are accounted for under different rules.

VAT Rates

Under OSS, you apply the rate appropriate to the given product in the country of consumption. It is not enough to copy a country's standard rate from a general table.

The rate may depend on:

• the product's classification,
• its composition or intended use,
• specific reduced rates applicable in the country,
• the date of the transaction.

The current rate can be checked in the EU Taxes in Europe database.

Example

A Polish company ships goods from a warehouse in Poland to consumers in Germany and France. Once it switches to taxation in the countries of consumption, it may report those sales through Polish OSS, applying the German and French rates respectively.

If the same company transfers inventory to an Amazon warehouse in Germany, it must separately assess:

• the transfer of its own goods,
• German VAT registration,
• domestic sales from the German warehouse,
• shipments from Germany to consumers in other countries.

OSS registration alone does not resolve these obligations.

Most Common Mistakes

1. Calling OSS mandatory registration after exceeding EUR 10,000.
2. Treating a sale from a foreign warehouse to a local customer as an OSS sale.
3. Omitting transfers of your own goods between warehouses.
4. Assuming that OSS requires active VAT status in Poland.
5. Using a country's standard rate without checking the product classification.
6. Confusing OSS with IOSS and the domestic JPK_V7.
7. Assuming Amazon always accounts for VAT as a deemed supplier.

Sources

• European Commission — VAT One Stop Shop
• Podatki.gov.pl — EU OSS scheme
• European Commission — VAT rates in the EU

Do You Sell through Amazon in Several Countries?

Oxyok organizes sole-proprietorship documents involving OSS, imports, and foreign warehouses. Accounting starts at PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. The required registrations depend on the flow of goods, the platform's role, the warehouse country, and the taxpayer's status.