When must an online store register for VAT OSS?
The EUR 10,000 threshold is cumulative across the whole EU, not per country. Once crossed, VAT is due in the consumer's country — OSS lets you settle it in one return instead of registering in several states.
Short answer
- Up to EUR 10,000 a year, sales to EU consumers may be taxed with Polish VAT.
- The threshold is cumulative across all EU countries, measured net.
- Above the threshold, VAT is due at the consumer's country rate.
- OSS registration is filed on form VIU-R with the Second Tax Office Warszawa-Śródmieście.
- The OSS return is quarterly and covers all EU distance sales to consumers.
Below and above the threshold
Distance-selling VAT depending on the threshold
| Situation | VAT rate | Where you settle |
|---|---|---|
| EU sales below EUR 10,000 | Poland | Standard Polish VAT return |
| EU sales above the threshold, with OSS | Consumer's country | Quarterly OSS return |
| EU sales above the threshold, without OSS | Consumer's country | VAT registration in each country |
| B2B sales to an EU company | Reverse charge | Outside OSS |
A real example
Example: a cosmetics store sold EUR 6,000 to Czechia and EUR 5,000 to Germany in one year. Neither looks alarming alone, but together they are EUR 11,000, so the threshold was crossed on the transaction that broke it. From that transaction on, German sales must carry the German rate, not the Polish one.
Common mistakes
- Measuring the threshold per country instead of cumulatively.
- Counting B2B sales, which use reverse charge, toward the threshold.
- Showing one gross price for all countries despite different VAT rates.
- Delaying registration — it is filed in the month after the threshold is crossed.
How 4shopy helps
- VAT rates are set per destination country, so gross prices are right from the first order.
- A cross-border report shows cumulative distance sales against the EUR 10,000 threshold.
- An export split by country and rate speeds up the OSS return.
- The cart separates consumer and business purchases, so B2B does not pollute the threshold calculation.