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Warehouse Box

Guide for US brands

EU VAT, OSS and IOSS for US sellers holding inventory in the EU

Holding inventory at our fulfillment center in Poland means registering for VAT in Poland and getting an EU EORI number before the first shipment. Once your stock is inside the EU, orders to other member states can be declared through the One Stop Shop, and the Import One Stop Shop stops mattering. This guide explains each in plain English, from the European Commission and Polish government sources listed at the end.

By Warehouse Box · Updated

Request a quoteUK and EU fulfillment for US brands
VAT in Poland
Register before you sell from EU stock
EORI
One EU number, issued in Poland
Sales across the EU
One quarterly OSS return
Who sets it up
Partners we introduce you to

Do I need to register for VAT in Poland to hold inventory there?

Yes. A business with no place of business in Poland must register for Polish VAT before it makes taxable sales there, whatever the value of those sales.

The Polish registration threshold does not apply to a business based abroad. Registration is handled by the Second Tax Office Warszawa-Śródmieście, which deals with foreign businesses, and needs a Polish tax identification number (NIP). Poland’s standard VAT rate is 23%. Orders to Polish customers are declared on your Polish VAT return; orders to customers in the rest of the EU can go through the One Stop Shop, below.

Do I need a tax representative in Poland?

Yes, as a business established outside the EU. Poland requires a company with no registered office or permanent establishment in any EU member state to appoint a tax representative when it registers for VAT there.

The representative is jointly liable for your Polish VAT, so it is usually a tax adviser or VAT specialist rather than a general agent. The specialist partners we introduce you to arrange this with the registration; Warehouse Box does not act as a tax representative or file registrations itself.

Do I need an EU EORI number, and where do I get it?

Yes. An EORI number is mandatory for customs clearance anywhere in the EU, so your inventory cannot be imported into Poland without one.

A business with no establishment in the EU applies in the member state where it will carry out its first customs operation, which for inventory arriving at our fulfillment center is Poland. A business holds only one EU EORI number, and it is used across the EU. A GB EORI number is separate and covers Great Britain only.

What is the One Stop Shop and when do I use it?

The One Stop Shop (OSS) lets you declare VAT on orders shipped from Poland to consumers in other EU countries on one quarterly return, instead of registering for VAT in each country you sell to.

A business established outside the EU can use the Union scheme for these sales. It registers in the member state the goods are dispatched from, so with inventory in Poland that is Poland, and pays the VAT of each customer’s country through that one return. The €10,000 threshold that lets small EU businesses charge their home VAT rate is for businesses established in a single member state, so don’t plan around it.

Do I need IOSS?

Not for orders shipped from Poland. The Import One Stop Shop covers goods imported into the EU in consignments worth up to €150, sold to consumers; inventory that is already in Poland is not an import when it is sold.

IOSS only comes into play if you also ship some EU orders directly from the US. A business established outside the EU has to appoint an EU-established intermediary to use it. Holding inventory in Poland removes the need: your stock is imported once, in bulk, and every order after that is an EU sale.

What does Warehouse Box need before the first shipment to Poland?

Your Polish VAT number, your EU EORI number and your product records, so the import declaration and the receiving paperwork match.

Send the product list with barcodes, dimensions and weights, the commodity codes your broker has confirmed, and the packing list for the shipment. We book the delivery in, count it and check it against that list when it arrives in Poland.

Sources

Checked on November 2, 2026. Tax rules change; confirm your own position with an EU VAT adviser before you register.

FAQ

More questions

Can I register for VAT in one EU country and sell to all 27?

For orders shipped from Poland to consumers elsewhere in the EU, yes: a Polish VAT registration plus the One Stop Shop covers them on one quarterly return. If you later hold inventory in a second EU country, you register there too.

What VAT rate do I charge EU customers?

The rate of the customer’s country, declared through the One Stop Shop. Orders to Polish customers carry Polish VAT, 23% at the standard rate, on your Polish return.

Does the UK registration cover the EU, or the other way round?

No. The UK and the EU are separate customs and VAT territories. Inventory in Middlewich needs UK VAT and a GB EORI; inventory in Poland needs Polish VAT and an EU EORI. Specialist partners we introduce you to can handle both.

Who handles VAT, EORI and customs?

Specialist partners we introduce you to. Holding inventory in the UK means registering for UK VAT, and holding it in Poland means registering for VAT there; the partners handle those registrations and the import numbers you need. We don’t file registrations ourselves.

Get set up to hold inventory in the EU

Tell us what you sell and which EU countries your customers are in. We’ll confirm what the fulfillment center needs, introduce you to the partners who handle the registrations, and send a written quote.

Request a quote

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