OSS (One Stop Shop)
Updated: · GrowNow team
OSS (One Stop Shop) is a procedure that lets you account for VAT on distance sales to consumers in many EU countries in a single quarterly return filed in the country of establishment. In Poland, you register on the VIU-R form, and the return is filed by the end of the month following the quarter.
OSS applies once the threshold of €10,000 a year, in total across the whole EU, is exceeded – from then on, the VAT of the customer’s country is due. OSS does not cover goods stored in another country, e.g. in an FBA warehouse in Germany.
The UK is outside the EU, so OSS does not apply to sales into Great Britain.
OSS saves VAT registrations in many countries when shipping from Poland. From 1 July 2028, the ViDA package will extend OSS to, among others, transfers of own goods between countries.