- Selling on Allegro with fulfillment means your goods are physically moved from the Czech Republic to a warehouse in Poland, either via Allegro’s own program or a third-party logistics provider.
- This transfer is not a normal sale; for VAT purposes it is an intra-EU transfer of own goods, which must be reported correctly in Czech VAT filings and EC sales lists.
- Having stock in Poland creates a Polish VAT registration obligation, regardless of turnover and regardless of whether you use One Fulfillment by Allegro or another provider.
- Polish VAT registration typically requires a NIP number, regular VAT returns (JPK_V7), proper transaction records, and possibly Intrastat if thresholds are exceeded.
- OSS does not cover the transfer of own goods or local sales from Polish stock, so sellers need separate VAT compliance in Poland.
Source: eurofiscalis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
