VAT settlement procedure

Afrinrubi

Provision of services listed in the Act and tax explanations to consumers B2C within the European Union has been subject to special supervision as of July 1, 2021. All transactions, regardless of the amount, must be subject to VAT. In order to facilitate the settlement of such sales, the so-called simplification in the form of the OSS One Stop Shop special procedure. In OSS, settlements can be made under the EU and non-EU procedures. Settlement in OSS Union procedure.

Non-EU procedure The entrepreneur has his registered office or permanent place of business within the EU. Registration for the procedure is made through the Member State of identification on the VIU-R form The entrepreneur phone number list does not have a registered office or permanent place of business within the EU. Registration for the non-EU procedure can be made in any EU country using the VIN-R form Depending on whether the settlement in OSS will be made under the.



EU or non-EU procedure, the entrepreneur must register on an appropriate form. VIN-R registration to OSS under the non-EU procedure A non-EU entrepreneur who decides to join the special OSS procedure in Poland is obliged to submit a VIN-R "Notification informing about the special non-EU ". VIN-R application The application for a special non-EU procedure is submitted via electronic means of communication, exclusively through the e-Deklaracje system. The application should be signed only using a qualified signature.