If you are registered for the One Stop Shop (OSS) scheme in Poland, any VAT due must be paid to the Polish Tax Authorities by the OSS payment deadline.

It is important that your payment can be matched to your submitted OSS return.

💳 Where Do I Pay My OSS VAT?

OSS VAT payments are not made to your standard Polish VAT Micro Tax Account.

Instead, they must be paid to the bank account designated by the Polish Tax Authorities for OSS payments.

Good to know: OSS payments and domestic Polish VAT payments are made to different bank accounts.

💰 How Do I Make an OSS Payment?

When making your payment:

• Pay the full amount of VAT declared on your OSS return.
• Use the official OSS bank account provided by the Polish Tax Authorities.
• Ensure your payment reaches the Tax Authorities by the payment deadline.

📝 What Payment Reference Should I Use?

When making your bank transfer, you should include:

• your OSS identification number; and
• any payment reference or additional information requested by the Polish Tax Authorities.

Using the correct payment reference helps ensure your payment is allocated to the correct OSS return.

⏰ When Is Payment Due?

OSS VAT payments must be received by the Polish Tax Authorities no later than the deadline for the relevant OSS return.

Late payments may result in:

• late payment interest;
• reminders from the Tax Authorities; or
• additional follow-up by the Member State where the VAT is due.

⚠️ Important

Before making your payment, always check that:

• ✅ you are using the correct OSS bank account;
• ✅ the payment amount matches your submitted OSS return;
• ✅ the correct payment reference has been included; and
• ✅ the payment is made before the deadline.

Payments sent to the wrong account or with incorrect payment details may delay the allocation of your payment.

❓Need Your Payment Details?

If hellotax prepares your OSS return, your payment instructions are normally provided together with your completed OSS return.

If you cannot locate your payment details or have any questions about making your payment, please contact your hellotax Account Manager, who will be happy to assist.

💡 Good to Know

Your OSS registration allows you to report VAT due in multiple EU Member States through a single quarterly OSS return, but only one payment is made to the Polish Tax Authorities. They are responsible for distributing the VAT to the relevant Member States.