{"id":2405,"date":"2024-07-02T09:44:00","date_gmt":"2024-07-02T07:44:00","guid":{"rendered":"https:\/\/openprofit.pl\/?p=2405"},"modified":"2026-03-17T11:45:15","modified_gmt":"2026-03-17T10:45:15","slug":"czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/","title":{"rendered":"Czym jest VAT OSS \u2013 kiedy warto z niego skorzysta\u0107 i jak go rozlicza\u0107?"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Od 1 lipca 2021 r. obowi\u0105zuje tzw. pakiet VAT e-commerce, kt\u00f3ry pozwala na uproszczone rozliczenie podatku VAT nale\u017cnego w krajach Unii Europejskiej. Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS?<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS \u2013 co to?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">VAT OSS (One Stop Shop) to unijna procedura rozliczania podatku VAT, kt\u00f3ra zast\u0105pi\u0142a obowi\u0105zuj\u0105c\u0105 do 30 czerwca 2021 r. procedur\u0119 VAT MOSS (Mini One Stop Shop). Procedura VAT MOSS umo\u017cliwia\u0142a podatnikom <strong>uproszczone rozliczenie podatku VAT<\/strong> <strong>nale\u017cnego w r\u00f3\u017cnych krajach cz\u0142onkowskich<\/strong>. Dzi\u0119ki temu podatnik nie musia\u0142 rejestrowa\u0107 si\u0119 w urz\u0119dzie podatkowym w ka\u017cdym kraju Unii Europejskiej, w kt\u00f3rym prowadzi\u0142 sprzeda\u017c \u2013 wystarczy\u0142a rejestracja w jednym z kraj\u00f3w cz\u0142onkowskich. Procedura MOSS umo\u017cliwia\u0142a jednak rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych. <strong>Obowi\u0105zuj\u0105ca od 1 lipca 2021 r. procedura VAT OSS zosta\u0142a rozszerzona o wewn\u0105trzwsp\u00f3lnotow\u0105 sprzeda\u017c towar\u00f3w na odleg\u0142o\u015b\u0107 <\/strong>(WSTO). Przepisy wesz\u0142y w \u017cycie wraz z pakietem VAT e-commerce i obejmuj\u0105 zar\u00f3wno handel towarami, jak i us\u0142ugami elektronicznymi.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS a limit sprzeda\u017cy<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Podatnik VAT, kt\u00f3ry uzyskuje przychody z tytu\u0142u sprzeda\u017cy produkt\u00f3w i us\u0142ug na rzecz konsument\u00f3w z innych pa\u0144stw UE <strong>poni\u017cej limitu rocznego<\/strong> (10 000 euro), mo\u017ce rozlicza\u0107 si\u0119 na trzy sposoby:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-71d23f\">\n<li class=\" eplus-wrapper\">poprzez odprowadzanie podatku na zasadach obowi\u0105zuj\u0105cych w sprzeda\u017cy krajowej (polska stawka VAT),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">poprzez <strong>dobrowoln\u0105<\/strong> rejestracj\u0119 do VAT w krajach konsument\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">poprzez rejestracj\u0119 do <strong>systemu VAT OSS<\/strong>, w kt\u00f3rym podatnik rozlicza ca\u0142\u0105 sprzeda\u017c dla konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\"><strong>Po przekroczeniu limitu rocznego<\/strong> przedsi\u0119biorca ma do wyboru dwie opcje:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-f773ff\">\n<li class=\" eplus-wrapper\">rejestracj\u0119 do VAT w ka\u017cdym pa\u0144stwie UE, do kt\u00f3rego sprzedaje towary lub us\u0142ugi,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">skorzystanie z<strong> procedury VAT OSS<\/strong>, kt\u00f3ra umo\u017cliwia wygodne rozliczenie podatku w kraju rejestracji.<\/li>\n<\/ul>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Kiedy warto skorzysta\u0107 z VAT OSS?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Rejestracja do systemu VAT OSS jest ca\u0142kowicie dobrowolna, jednak nale\u017cy pami\u0119ta\u0107, \u017ce po przyst\u0105pieniu do systemu wszystkie transakcje na rzecz nabywc\u00f3w z Unii Europejskiej musz\u0105 by\u0107 rozliczane w ten sam spos\u00f3b. <strong>Do procedury VAT OSS mog\u0105 przyst\u0105pi\u0107 zar\u00f3wno czynni podatnicy VAT, jak i nievatowcy<\/strong>, a rejestracja do OSS nie skutkuje utrat\u0105 prawa do zwolnienia z VAT ani nie koliduje z rejestracj\u0105 do VAT-UE. <strong>Do VAT OSS warto przyst\u0105pi\u0107 szczeg\u00f3lnie po przekroczeniu limitu sprzeda\u017cy<\/strong> \u2013 w takiej sytuacji podatnik ma bowiem obowi\u0105zek rejestracji do VAT w ka\u017cdym pa\u0144stwie nabywc\u00f3w, a mo\u017cna tego unikn\u0105\u0107 w\u0142a\u015bnie dzi\u0119ki procedurze VAT OSS, kt\u00f3ra znacz\u0105co upraszcza rozliczenia podatkowe i pozwala zrezygnowa\u0107 z obowi\u0105zku wielokrotnej rejestracji w kilku krajach cz\u0142onkowskich.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Jak rozlicza\u0107 sprzeda\u017c w systemie VAT OSS?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">System VAT OSS umo\u017cliwia wykazywanie ca\u0142ej sprzeda\u017cy zagranicznej w jednej deklaracji (w j\u0119zyku polskim) i odprowadzanie podatku w kraju rejestracji dzia\u0142alno\u015bci. Podatek VAT trzeba zap\u0142aci\u0107 <strong>w walucie euro<\/strong> \u2013 wed\u0142ug stawek obowi\u0105zuj\u0105cych w krajach konsument\u00f3w (np. 19% w Niemczech, 20% we Francji).&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><strong>W OSS nie mo\u017cna deklarowa\u0107:<\/strong><\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-037480\">\n<li class=\" eplus-wrapper\">sprzeda\u017cy krajowej realizowanej na rzecz nabywc\u00f3w w Polsce,\u00a0<\/li>\n\n\n\n<li class=\" eplus-wrapper\">sprzeda\u017cy na rzecz przedsi\u0119biorc\u00f3w (B2B),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">zagranicznej sprzeda\u017cy lokalnej, kt\u00f3ra polega na przyk\u0142ad na wysy\u0142aniu towaru z magazynu znajduj\u0105cego si\u0119 we Francji do odbiorcy we Francji.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Aby zarejestrowa\u0107 si\u0119 do VAT OSS, nale\u017cy z\u0142o\u017cy\u0107 zg\u0142oszenie na formularzu <strong>VIU-R<\/strong>, a nast\u0119pnie sk\u0142ada\u0107 <strong>deklaracje kwartalne VIU-DO<\/strong> do ko\u0144ca miesi\u0105ca nast\u0119puj\u0105cego po ka\u017cdym kolejnym kwartale (przez system e\u2011Deklaracje do naczelnika Drugiego Urz\u0119du Skarbowego Warszawa-\u015ar\u00f3dmie\u015bcie).<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Je\u015bli masz pytania lub chcesz skorzysta\u0107 ze wsparcia podczas rejestracji do VAT OSS i sk\u0142adania deklaracji, <\/strong><a href=\"https:\/\/openprofit.pl\/kontakt\/\"><strong>skontaktuj si\u0119 z nami<\/strong><\/a><strong>. W Open Profit oferujemy wygodne <\/strong><a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\"><strong>us\u0142ugi ksi\u0119gowe online<\/strong><\/a><strong> dla ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w.<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o VAT OSS<\/strong><\/h2>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czym r\u00f3\u017cni si\u0119 VAT OSS od VAT MOSS?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Procedura OSS zast\u0105pi\u0142a procedur\u0119 MOSS, kt\u00f3ra obowi\u0105zywa\u0142a do 30 czerwca 2021 r. Podczas gdy procedura MOSS umo\u017cliwia\u0142a rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych, system OSS zosta\u0142 rozszerzony o sprzeda\u017c wysy\u0142kow\u0105 towar\u00f3w do pa\u0144stw cz\u0142onkowskich w ramach us\u0142ug e-commerce.<\/p>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Jaki jest roczny limit sprzeda\u017cy do innych pa\u0144stw UE?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Roczny limit warto\u015bci towar\u00f3w i us\u0142ug \u015bwiadczonych na rzecz konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich wynosi 10 000 euro, co w przeliczeniu daje 42 000 z\u0142otych. Limit obejmuje \u0142\u0105czn\u0105 sprzeda\u017c do wszystkich pa\u0144stw Unii Europejskiej, a jego przekroczenie skutkuje konieczno\u015bci\u0105 rejestracji do VAT w ka\u017cdym kraju nabywc\u00f3w lub skorzystaniem z wygodnej procedury VAT OSS.&nbsp;<\/p>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy rejestracja do VAT OSS mo\u017ce pozbawi\u0107 mnie prawa do zwolnienia z VAT?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Nie. Do systemu VAT OSS mog\u0105 przyst\u0105pi\u0107 nie tylko czynni podatnicy VAT, lecz r\u00f3wnie\u017c nievatowcy. Rejestracja do VAT OSS nie skutkuje utrat\u0105 prawa do zwolnienia z VAT, gdy\u017c podczas weryfikacji limitu sprzeda\u017cy dla zwolnienia z VAT nie bierze si\u0119 pod uwag\u0119 sprzeda\u017cy rozliczanej w ramach VAT OSS.<\/p>\n","protected":false},"excerpt":"Od 1 lipca 2021 r. obowi\u0105zuje tzw. pakiet VAT e-commerce, kt\u00f3ry pozwala na uproszczone rozliczenie podatku VAT nale\u017cnego w krajach Unii Europejskiej. Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS? Procedura VAT OSS \u2013 co to? VAT [&hellip;]","author":14,"featured_media":2406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[161],"tags":[],"class_list":["post-2405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat-i-rozliczenia-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Czym jest VAT OSS \u2013 kiedy warto z niego skorzysta\u0107 i jak go rozlicza\u0107? | openprofit.pl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czym jest VAT OSS \u2013 kiedy warto z niego skorzysta\u0107 i jak go rozlicza\u0107? | openprofit.pl\" \/>\n<meta property=\"og:description\" content=\"Od 1 lipca 2021 r. obowi\u0105zuje tzw. pakiet VAT e-commerce, kt\u00f3ry pozwala na uproszczone rozliczenie podatku VAT nale\u017cnego w krajach Unii Europejskiej. Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS? Procedura VAT OSS \u2013 co to? 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Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS? Procedura VAT OSS \u2013 co to? VAT [&hellip;]","og_url":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/","og_site_name":"openprofit.pl","article_published_time":"2024-07-02T07:44:00+00:00","article_modified_time":"2026-03-17T10:45:15+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/openprofit.pl\/wp-content\/uploads\/2024\/07\/vat_oss.png","type":"image\/png"}],"author":"Kinga Musolf","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Kinga Musolf","Szacowany czas czytania":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/#article","isPartOf":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/"},"author":{"name":"Kinga Musolf","@id":"https:\/\/openprofit.pl\/#\/schema\/person\/7f5940f382c890cdf8b93e89079bfff3"},"headline":"Czym jest VAT OSS \u2013 kiedy warto z niego skorzysta\u0107 i jak go rozlicza\u0107?","datePublished":"2024-07-02T07:44:00+00:00","dateModified":"2026-03-17T10:45:15+00:00","mainEntityOfPage":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/"},"wordCount":898,"image":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/#primaryimage"},"thumbnailUrl":"https:\/\/openprofit.pl\/wp-content\/uploads\/2024\/07\/vat_oss.png","articleSection":["VAT i rozliczenia VAT"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/","url":"https:\/\/openprofit.pl\/aktualnosci\/czym-jest-vat-oss-kiedy-warto-z-niego-skorzystac-i-jak-go-rozliczac\/","name":"Czym jest VAT OSS \u2013 kiedy warto z niego skorzysta\u0107 i jak go rozlicza\u0107? 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Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS?<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Od 1 lipca 2021 r. obowi\u0105zuje tzw. pakiet VAT e-commerce, kt\u00f3ry pozwala na uproszczone rozliczenie podatku VAT nale\u017cnego w krajach Unii Europejskiej. Jedn\u0105 z nowo\u015bci jest procedura VAT OSS \u2013 co to jest, kiedy mo\u017cna z niej skorzysta\u0107 i na czym polega rozliczanie sprzeda\u017cy w systemie VAT OSS?<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vbdywF","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS \u2013 co to?<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS \u2013 co to?<\/strong><\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-djuanY","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">VAT OSS (One Stop Shop) to unijna procedura rozliczania podatku VAT, kt\u00f3ra zast\u0105pi\u0142a obowi\u0105zuj\u0105c\u0105 do 30 czerwca 2021 r. procedur\u0119 VAT MOSS (Mini One Stop Shop). Procedura VAT MOSS umo\u017cliwia\u0142a podatnikom <strong>uproszczone rozliczenie podatku VAT<\/strong> <strong>nale\u017cnego w r\u00f3\u017cnych krajach cz\u0142onkowskich<\/strong>. Dzi\u0119ki temu podatnik nie musia\u0142 rejestrowa\u0107 si\u0119 w urz\u0119dzie podatkowym w ka\u017cdym kraju Unii Europejskiej, w kt\u00f3rym prowadzi\u0142 sprzeda\u017c \u2013 wystarczy\u0142a rejestracja w jednym z kraj\u00f3w cz\u0142onkowskich. Procedura MOSS umo\u017cliwia\u0142a jednak rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych. <strong>Obowi\u0105zuj\u0105ca od 1 lipca 2021 r. procedura VAT OSS zosta\u0142a rozszerzona o wewn\u0105trzwsp\u00f3lnotow\u0105 sprzeda\u017c towar\u00f3w na odleg\u0142o\u015b\u0107 <\/strong>(WSTO). Przepisy wesz\u0142y w \u017cycie wraz z pakietem VAT e-commerce i obejmuj\u0105 zar\u00f3wno handel towarami, jak i us\u0142ugami elektronicznymi.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">VAT OSS (One Stop Shop) to unijna procedura rozliczania podatku VAT, kt\u00f3ra zast\u0105pi\u0142a obowi\u0105zuj\u0105c\u0105 do 30 czerwca 2021 r. procedur\u0119 VAT MOSS (Mini One Stop Shop). Procedura VAT MOSS umo\u017cliwia\u0142a podatnikom <strong>uproszczone rozliczenie podatku VAT<\/strong> <strong>nale\u017cnego w r\u00f3\u017cnych krajach cz\u0142onkowskich<\/strong>. Dzi\u0119ki temu podatnik nie musia\u0142 rejestrowa\u0107 si\u0119 w urz\u0119dzie podatkowym w ka\u017cdym kraju Unii Europejskiej, w kt\u00f3rym prowadzi\u0142 sprzeda\u017c \u2013 wystarczy\u0142a rejestracja w jednym z kraj\u00f3w cz\u0142onkowskich. Procedura MOSS umo\u017cliwia\u0142a jednak rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych. <strong>Obowi\u0105zuj\u0105ca od 1 lipca 2021 r. procedura VAT OSS zosta\u0142a rozszerzona o wewn\u0105trzwsp\u00f3lnotow\u0105 sprzeda\u017c towar\u00f3w na odleg\u0142o\u015b\u0107 <\/strong>(WSTO). Przepisy wesz\u0142y w \u017cycie wraz z pakietem VAT e-commerce i obejmuj\u0105 zar\u00f3wno handel towarami, jak i us\u0142ugami elektronicznymi.<\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-Tm97Xn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-YnPF8P","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS a limit sprzeda\u017cy<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Procedura VAT OSS a limit sprzeda\u017cy<\/strong><\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-70wRZJ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podatnik VAT, kt\u00f3ry uzyskuje przychody z tytu\u0142u sprzeda\u017cy produkt\u00f3w i us\u0142ug na rzecz konsument\u00f3w z innych pa\u0144stw UE <strong>poni\u017cej limitu rocznego<\/strong> (10 000 euro), mo\u017ce rozlicza\u0107 si\u0119 na trzy sposoby:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podatnik VAT, kt\u00f3ry uzyskuje przychody z tytu\u0142u sprzeda\u017cy produkt\u00f3w i us\u0142ug na rzecz konsument\u00f3w z innych pa\u0144stw UE <strong>poni\u017cej limitu rocznego<\/strong> (10 000 euro), mo\u017ce rozlicza\u0107 si\u0119 na trzy sposoby:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\">poprzez odprowadzanie podatku na zasadach obowi\u0105zuj\u0105cych w sprzeda\u017cy krajowej (polska stawka VAT),<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">poprzez odprowadzanie podatku na zasadach obowi\u0105zuj\u0105cych w sprzeda\u017cy krajowej (polska stawka VAT),<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-a7MZTF","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">poprzez <strong>dobrowoln\u0105<\/strong> rejestracj\u0119 do VAT w krajach konsument\u00f3w,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">poprzez <strong>dobrowoln\u0105<\/strong> rejestracj\u0119 do VAT w krajach konsument\u00f3w,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-P9NpDV","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">poprzez rejestracj\u0119 do <strong>systemu VAT OSS<\/strong>, w kt\u00f3rym podatnik rozlicza ca\u0142\u0105 sprzeda\u017c dla konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">poprzez rejestracj\u0119 do <strong>systemu VAT OSS<\/strong>, w kt\u00f3rym podatnik rozlicza ca\u0142\u0105 sprzeda\u017c dla konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-71d23f\">\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-BeVRU9","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Po przekroczeniu limitu rocznego<\/strong> przedsi\u0119biorca ma do wyboru dwie opcje:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Po przekroczeniu limitu rocznego<\/strong> przedsi\u0119biorca ma do wyboru dwie opcje:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\">rejestracj\u0119 do VAT w ka\u017cdym pa\u0144stwie UE, do kt\u00f3rego sprzedaje towary lub us\u0142ugi,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">rejestracj\u0119 do VAT w ka\u017cdym pa\u0144stwie UE, do kt\u00f3rego sprzedaje towary lub us\u0142ugi,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7xNIZ1","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">skorzystanie z<strong> procedury VAT OSS<\/strong>, kt\u00f3ra umo\u017cliwia wygodne rozliczenie podatku w kraju rejestracji.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">skorzystanie z<strong> procedury VAT OSS<\/strong>, kt\u00f3ra umo\u017cliwia wygodne rozliczenie podatku w kraju rejestracji.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-f773ff\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list 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mog\u0105 przyst\u0105pi\u0107 zar\u00f3wno czynni podatnicy VAT, jak i nievatowcy<\/strong>, a rejestracja do OSS nie skutkuje utrat\u0105 prawa do zwolnienia z VAT ani nie koliduje z rejestracj\u0105 do VAT-UE. <strong>Do VAT OSS warto przyst\u0105pi\u0107 szczeg\u00f3lnie po przekroczeniu limitu sprzeda\u017cy<\/strong> \u2013 w takiej sytuacji podatnik ma bowiem obowi\u0105zek rejestracji do VAT w ka\u017cdym pa\u0144stwie nabywc\u00f3w, a mo\u017cna tego unikn\u0105\u0107 w\u0142a\u015bnie dzi\u0119ki procedurze VAT OSS, kt\u00f3ra znacz\u0105co upraszcza rozliczenia podatkowe i pozwala zrezygnowa\u0107 z obowi\u0105zku wielokrotnej rejestracji w kilku krajach cz\u0142onkowskich.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-QOCLWm","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Jak rozlicza\u0107 sprzeda\u017c w systemie VAT 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class=\" eplus-wrapper\">sprzeda\u017cy krajowej realizowanej na rzecz nabywc\u00f3w w Polsce,&nbsp;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">sprzeda\u017cy krajowej realizowanej na rzecz nabywc\u00f3w w Polsce,&nbsp;<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-3PAkNK","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">sprzeda\u017cy na rzecz przedsi\u0119biorc\u00f3w (B2B),<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">sprzeda\u017cy na rzecz przedsi\u0119biorc\u00f3w (B2B),<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-etGwxZ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">zagranicznej sprzeda\u017cy lokalnej, kt\u00f3ra polega na przyk\u0142ad na wysy\u0142aniu towaru z magazynu znajduj\u0105cego si\u0119 we Francji do odbiorcy we Francji.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">zagranicznej sprzeda\u017cy lokalnej, kt\u00f3ra polega na przyk\u0142ad na wysy\u0142aniu towaru z magazynu znajduj\u0105cego si\u0119 we Francji do odbiorcy we Francji.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-037480\">\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ZtgVFy","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Aby zarejestrowa\u0107 si\u0119 do VAT OSS, nale\u017cy z\u0142o\u017cy\u0107 zg\u0142oszenie na formularzu <strong>VIU-R<\/strong>, a nast\u0119pnie sk\u0142ada\u0107 <strong>deklaracje kwartalne VIU-DO<\/strong> do ko\u0144ca miesi\u0105ca nast\u0119puj\u0105cego po ka\u017cdym kolejnym kwartale (przez system e\u2011Deklaracje do naczelnika Drugiego Urz\u0119du Skarbowego Warszawa-\u015ar\u00f3dmie\u015bcie).<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Aby zarejestrowa\u0107 si\u0119 do VAT OSS, nale\u017cy z\u0142o\u017cy\u0107 zg\u0142oszenie na formularzu <strong>VIU-R<\/strong>, a nast\u0119pnie sk\u0142ada\u0107 <strong>deklaracje kwartalne VIU-DO<\/strong> do ko\u0144ca miesi\u0105ca nast\u0119puj\u0105cego po ka\u017cdym kolejnym kwartale (przez system e\u2011Deklaracje do naczelnika Drugiego Urz\u0119du Skarbowego Warszawa-\u015ar\u00f3dmie\u015bcie).<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-NEki7Z","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Je\u015bli masz pytania lub chcesz skorzysta\u0107 ze wsparcia podczas rejestracji do VAT OSS i sk\u0142adania deklaracji, <\/strong><a href=\"https:\/\/openprofit.pl\/kontakt\/\"><strong>skontaktuj si\u0119 z nami<\/strong><\/a><strong>. W Open Profit oferujemy wygodne <\/strong><a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\"><strong>us\u0142ugi ksi\u0119gowe online<\/strong><\/a><strong> dla ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w.<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Je\u015bli masz pytania lub chcesz skorzysta\u0107 ze wsparcia podczas rejestracji do VAT OSS i sk\u0142adania deklaracji, <\/strong><a href=\"https:\/\/openprofit.pl\/kontakt\/\"><strong>skontaktuj si\u0119 z nami<\/strong><\/a><strong>. W Open Profit oferujemy wygodne <\/strong><a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\"><strong>us\u0142ugi ksi\u0119gowe online<\/strong><\/a><strong> dla ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w.<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-2Ilmoa","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o VAT OSS<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o VAT OSS<\/strong><\/h2>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-OFrgOY","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czym r\u00f3\u017cni si\u0119 VAT OSS od VAT MOSS?<\/strong><\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czym r\u00f3\u017cni si\u0119 VAT OSS od VAT MOSS?<\/strong><\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-N9X2BZ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Procedura OSS zast\u0105pi\u0142a procedur\u0119 MOSS, kt\u00f3ra obowi\u0105zywa\u0142a do 30 czerwca 2021 r. Podczas gdy procedura MOSS umo\u017cliwia\u0142a rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych, system OSS zosta\u0142 rozszerzony o sprzeda\u017c wysy\u0142kow\u0105 towar\u00f3w do pa\u0144stw cz\u0142onkowskich w ramach us\u0142ug e-commerce.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Procedura OSS zast\u0105pi\u0142a procedur\u0119 MOSS, kt\u00f3ra obowi\u0105zywa\u0142a do 30 czerwca 2021 r. Podczas gdy procedura MOSS umo\u017cliwia\u0142a rozliczenie podatku VAT jedynie w przypadku \u015bwiadczenia us\u0142ug telekomunikacyjnych, nadawczych i elektronicznych, system OSS zosta\u0142 rozszerzony o sprzeda\u017c wysy\u0142kow\u0105 towar\u00f3w do pa\u0144stw cz\u0142onkowskich w ramach us\u0142ug e-commerce.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-mHSqDs","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Jaki jest roczny limit sprzeda\u017cy do innych pa\u0144stw UE?<\/strong><\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Jaki jest roczny limit sprzeda\u017cy do innych pa\u0144stw UE?<\/strong><\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8BMl36","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Roczny limit warto\u015bci towar\u00f3w i us\u0142ug \u015bwiadczonych na rzecz konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich wynosi 10 000 euro, co w przeliczeniu daje 42 000 z\u0142otych. Limit obejmuje \u0142\u0105czn\u0105 sprzeda\u017c do wszystkich pa\u0144stw Unii Europejskiej, a jego przekroczenie skutkuje konieczno\u015bci\u0105 rejestracji do VAT w ka\u017cdym kraju nabywc\u00f3w lub skorzystaniem z wygodnej procedury VAT OSS.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Roczny limit warto\u015bci towar\u00f3w i us\u0142ug \u015bwiadczonych na rzecz konsument\u00f3w z innych pa\u0144stw cz\u0142onkowskich wynosi 10 000 euro, co w przeliczeniu daje 42 000 z\u0142otych. Limit obejmuje \u0142\u0105czn\u0105 sprzeda\u017c do wszystkich pa\u0144stw Unii Europejskiej, a jego przekroczenie skutkuje konieczno\u015bci\u0105 rejestracji do VAT w ka\u017cdym kraju nabywc\u00f3w lub skorzystaniem z wygodnej procedury VAT OSS.&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-EHyL1K","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy rejestracja do VAT OSS mo\u017ce pozbawi\u0107 mnie prawa do zwolnienia z VAT?<\/strong><\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy rejestracja do VAT OSS mo\u017ce pozbawi\u0107 mnie prawa do zwolnienia z VAT?<\/strong><\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-9aYAQA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Nie. Do systemu VAT OSS mog\u0105 przyst\u0105pi\u0107 nie tylko czynni podatnicy VAT, lecz r\u00f3wnie\u017c nievatowcy. Rejestracja do VAT OSS nie skutkuje utrat\u0105 prawa do zwolnienia z VAT, gdy\u017c podczas weryfikacji limitu sprzeda\u017cy dla zwolnienia z VAT nie bierze si\u0119 pod uwag\u0119 sprzeda\u017cy rozliczanej w ramach VAT OSS.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nie. Do systemu VAT OSS mog\u0105 przyst\u0105pi\u0107 nie tylko czynni podatnicy VAT, lecz r\u00f3wnie\u017c nievatowcy. Rejestracja do VAT OSS nie skutkuje utrat\u0105 prawa do zwolnienia z VAT, gdy\u017c podczas weryfikacji limitu sprzeda\u017cy dla zwolnienia z VAT nie bierze si\u0119 pod uwag\u0119 sprzeda\u017cy rozliczanej w ramach VAT OSS.<\/p>\n"]}],"meta_data":{"featured_posts":""},"featured_image":{"url":"https:\/\/openprofit.pl\/wp-content\/uploads\/2024\/07\/vat_oss-1024x576.png"},"main_category":{"name":"VAT i rozliczenia VAT"},"prev_page":{"slug":"jaka-ksiegowosc-wybrac-dla-malych-firm"},"next_page":{"slug":"dzialalnosc-nierejestrowana-w-2024-co-warto-o-niej-wiedziec"},"_links":{"self":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/2405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/comments?post=2405"}],"version-history":[{"count":3,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/2405\/revisions"}],"predecessor-version":[{"id":3277,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/2405\/revisions\/3277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/media\/2406"}],"wp:attachment":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/media?parent=2405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/categories?post=2405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/tags?post=2405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}