A GUIDE TO VAT REFUNDS
FROM POLAND

Warsaw, Poland

How to Get a VAT Refunds from Poland

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Poland, you may be eligible to claim back Polish VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Polish VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Polish VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC . Here you will find a simplified summary of the vat refund procedures.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Poland VAT: VAT/PTU

Standard rate    23%

Reduced rate     8%  – This applies mainly to food

Reduced rate     5%  – This applies to some food

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
September 30 (Year n + 1)

Poland VAT: VAT/PTU

Standard rate 23%

Reduced rate 8% – This applies mainly to food.

Reduced rate 5% – This applies to some food

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity.

Poland applies the Rule of Reciprocity which means the Polish authorities can grant refunds to all EU countries plus Croatia, Macedonia, Norway and Switzerland.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Renting the conference rooms
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Renting the conference rooms
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.