OSS Poland: the VAT rate and the OSS return for sales to Polish customers

If you sell goods from Germany to private customers in Poland and your distance sales are above the 10,000 euro threshold, the OSS uses the Polish VAT rate, not the German 19 or 7 per cent. The standard rate in Poland is 23 per cent; reduced rates of 5 and 8 per cent apply to certain goods. You report the sales in the OSS return to the BZSt, in euro, by the deadline of the quarter.

Last updated: 4 November 2026

Current deadlines (as of 4 November 2026)

OSS return, Q3 2026: the deadline (filing and payment) was Saturday, 31 October 2026; it did not move to Monday (§ 18j UStG). If you missed it, Missed the OSS deadline says what to do now.
OSS return, Q4 2026: due on Sunday, 31 January 2027; the last working day before it is Friday, 29 January 2027. Q1 2027 follows on Friday, 30 April 2027.

What this means for you: Sales to Poland in the fourth quarter go into the return due on 31 January 2027; do the filing and payment on Friday, 29 January 2027.

In short

Rate: Poland has a standard rate of 23 per cent and reduced rates of 5 and 8 per cent; the table of the European Commission lists no super-reduced and no parking rate for Poland.
Threshold: the 10,000 euro threshold counts your net distance sales to all other EU countries together, not per country (§ 3c (4) UStG). It applies only if your business is established only in Germany.
Report: one OSS return per quarter to the BZSt, with a separate line for each country and rate.
Currency: the return is in euro; zloty amounts are converted at the ECB rate of the last day of the quarter.

Which VAT rate applies to sales to Poland?

In a distance sale, the place of supply is the place where the goods are when the transport or dispatch ends (§ 3c (1) sentence 1 UStG). Once you are above the 10,000 euro threshold, or if you have waived it, that is Poland for goods that arrive there, and the Polish rate applies. If you stay below the threshold, the German rate applies and you report the sales in your normal advance VAT return. The full list of countries is on OSS VAT rates of the EU countries.

Rate type	Poland (per cent)
Standard rate	23
Reduced rates	5 / 8
Super-reduced rate	–
Parking rate	–

The table shows the rates as the European Commission gives them on its "Your Europe" page (last checked by the Commission on 13 July 2026); the standard rate matches the TEDB database of the Commission of 21 October 2026. Which rate fits your goods is decided by Polish law: the table is a starting point, not the final check.

Example (figures chosen freely): you sell goods at the standard rate for 120 euro gross to a customer in Poland. At 23 per cent that is about 97.56 euro net and about 22.44 euro Polish VAT. The same goods for 120 euro gross to France (20 per cent) give 100 euro net and 20 euro French VAT.

What this means for you: Above the threshold you charge 23 per cent on goods at the standard rate; never apply 5 or 8 per cent to your whole range.

How do you report sales to Poland in the OSS return?

You make the entries in the OSS return separately for each EU Member State and break them down by the applicable tax rates (BZSt). Goods at the standard rate and goods at a reduced rate in Poland therefore get two separate lines. You give all amounts in euro. If you receive zloty, you convert at the ECB reference rate of the last day of the quarter (§ 16 (6) UStG); a worked example is in OSS return in euro: converting other currencies.

The deadlines are the same for every country: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October and Q4 by 31 January, filing and payment. The steps in the BZStOnline portal are in Filing the OSS return.

What this means for you: Plan one line per country and per rate, in euro, and file by the deadline of the quarter.

Which mistakes come up with Poland?

Using the German rate above the threshold. Above the threshold the rate of the destination country applies.
Applying 5 or 8 per cent to everything. Reduced rates apply only to certain goods.
Entering zloty amounts. The return is made out in euro.
One line for Poland instead of one per rate. The return requires the entries per country and per tax rate.

What this means for you: Before you file, check the rate for each product group you sold to Poland.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany – your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. It follows “Upload – check – send”:

Upload: your Amazon and eBay reports. VAT GPT adds up the values per country and rate and calculates the OSS return for all EU countries.
Check: VAT GPT stores the tax rates of all EU countries centrally, each with its validity date. Uncertain assignments are flagged for review; you check and confirm.
Send: With VAT GPT Pro the OSS return for all EU countries goes directly to the BZSt.

Try VAT GPT

What this means for you: You do not look up the Polish rates yourself; you review the flagged items and send.

Frequently asked questions

What is the VAT rate in Poland for the OSS? The standard rate is 23 per cent; reduced rates of 5 and 8 per cent apply to certain goods (European Commission, table of 13 July 2026; standard rate compared with TEDB on 21 October 2026).

Do I have to register for VAT in Poland to sell there from Germany? Not if you use the OSS: one return to the BZSt covers all EU countries. Without the OSS you would have to register in each of these countries.

Does the 10,000 euro threshold apply to Poland alone? No. Your distance sales to all other EU countries count together, without VAT (§ 3c (4) UStG).

Do I report Polish sales in zloty? No. The OSS return is in euro; you convert zloty at the ECB rate of the last day of the quarter.

When is the OSS return for sales to Poland due? Quarterly, like every OSS return: by 30 April, 31 July, 31 October and 31 January. The next one is due on Sunday, 31 January 2027.