VAT refunds in Poland
From 1 July 2001 foreign companies that do not have a seat or permanent place of business in Poland may seek a refund of the Polish VAT for the acquisition of Polish goods and services. The right to submit an application for such refund shall be entitled to a foreign entrepreneur, if it meets the following conditions (as defined in the Regulation of the Minister of Finance of 23 April 2004 on the refund of goods and services tax to certain businesses).
To obtain a VAT refund, a foreign entrepreneur must submit a special application form to the Second Tax Office Warszawa – Śródmieście, which is the competent authority for VAT refunds. The application must be completed in Polish.
A foreign entrepreneur may apply for a tax refund in respect of the acquisition of goods and services or the importation of goods, carried out in a period of not less than three months and not exceeding one calendar year. The deadline for the application is 30 June of the year following the calendar year to which it relates.
The minimum amount of requested tax refund is equivalent to EUR 200, and in some cases EUR 25. There are, however, no restrictions on the maximum amount of requested VAT refund.
Should you be interested in our services regarding VAT refunds in Poland, we would be pleased to hear from you.