When is the VAT most likely to be incurred in Poland, the refund of which can be claimed?
Most cases when the Polish sales tax is paid by German entrepreneurs are as follows:
- Trade fair costs
- Fuel and repair costs
- Tickets (train, bus, plane etc.)
- Motorway tolls
- domestic delivery of goods (within Poland), if the reverse charge procedure does not apply
- Imports of goods via Poland
The turnover tax may not be reimbursed for the following expenses:
- Accommodation costs
- food costs
The VAT incurred in connection with the use of a car is refunded in full only if the car is used exclusively for business purposes. Serves the car for other purposes (eg private trips), then only the refund iHv. 50% of the VAT paid.
Where should I apply for VAT refund from Poland?
Applications for input tax refunds of domestic entrepreneurs in other EU member states such as Poland must be submitted exclusively electronically via domestic tax office which is responsible for VAT Refund application. For UK you can submit your application here:
If the application for VAT refund from Poland meets all the requirements, the application will be forwarded to the Polish authorities. The following tax office is responsible for examining the application in Poland:
Drugiego Urzędu Skarbowego
ul. Lindleya 14
PL – 02-013 Warszawa-Śródmieście
Tel .: (+48) 22 62 17 249
Fax: (+48) 22 625 5006
Note : The application directly to the Polish tax office is inadmissible. The application must be submitted via your domestic tax office or other domestic authority.
Note : The application must be in Polish. It should be noted in particular when describing the goods and services in the application.
For what period of time is the application to be submitted?
The application for VAT refund from Poland should in principle be made for the period not shorter than three following calendar months (eg from 1 January to 31 March) and not longer than calendar year.
Exceptionally, the application may be submitted for a period shorter than three months, only if the period until the end of the year is shorter (eg from 1 November to 31 December).
Are there limits for application?
If the application is made for a period shorter than the calendar year, the requested refund must be at least EUR 400. For the whole year or a period shorter than 3 months, the value threshold is only 50 EUR.
Which documents should be attached to the application?
Together with the request for refund of VAT from Poland, invoices must be sent in electronic form if:
- the basis of assessment (net sum from the invoices) is 1000 EUR or more
- in the case of fuel: the basis of assessment (net sum from the invoices) is 250 EUR or more
Note : In Poland, the originals of the invoices must be sent in electronic form. An invoice should comply with the requirements of Polish law, in particular in regard to the information provided by the seller (service provider) and buyer (acquirer) including tax numbers. A small amount invoice without details of the buyer does not work in Poland. If the receipts, which have no information of the buyer, are attached, the Polish tax office will not refund the VAT from these documents. Exceptions to this are receipts from the motorway and train tickets.
If the application is made through an authorized representative, the Polish tax office will ask for original authorization (power of attorney).
Until when is the request for refund made?
The application for VAT refund from Poland must be submitted no later than 30 September of the following year. The application should, in principle, be reviewed within 4 months. The Polish tax office can request additional information. There is a deadline of one month for an answer.
If you need further information on VAT refunds and tax assistance, please contact JLT at any time. Our more than 10 years of experience in the support of foreign clients guarantees high quality and efficient legal and tax consulting in Poland.
radca prawny i doradca podatkowy
Rechtsanwalt und Steuerberater
Poznań / Posen