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Gdzie jesteś > Articles > Refund of Polish VAT to f...

Refund of Polish VAT to foreign entities

2006-02-23

By virtue of the Polish Value Added Tax Act, certain foreign entities may receive a refund of input VAT incurred on the purchase of goods and services in Poland.

The right to a refund applies to the individuals, corporate entities or organisational units having no legal personality, which have neither registered office nor place of residence nor fixed place of business activity in Poland, and which:

are registered for the VAT purposes or for the purposes of a similar tax in the country where their registered office, place of residence or fixed place of business is situated,
are not registered for the VAT purposes in Poland, and
do not make sales on the territory of Poland, except for certain services listed in the Polish tax law.

The so-called “eligible entities” from the EU countries have the right to a refund of the VAT to the same extent as Polish taxpayers. Refund of input VAT to entities from third countries is granted on reciprocity basis.

Foreign entities may apply for a VAT refund in respect of purchases of goods and services or import of goods made for a period of at least three months, but not longer than one tax year.

The amount of the VAT refund applied for may not be lower than the zloty equivalent of:

€200 - if the application covers a period shorter than a tax year, but not shorter than three months
€25 - if the application covers full tax year or a period shorter than the last three months of that year.

A VAT refund is granted on the basis of a eligible entity’s application to be submitted to the Head of the Second Tax Office Warszawa - Śródmieście (ul. Jagiellońska 15, 03-719 Warsaw) not later than on 30 June of the year following the tax year covered by such application.

The aforementioned application has to be accompanied by the following:

the original VAT invoices and customs documents certifying the amounts of VAT as indicated in the application,
the original certificate issued by the tax authority of the country where the foreign entity has its registered office, place of residence or fixed place of business activity, indicating that this entity is a registered VAT taxpayer or taxpayer of a similar tax.

If a foreign entity makes more than one application during a tax year, this entity is not obliged to submit the certificate with each application, provided that it was issued less than one year earlier, and that no changes have occurred in respect of its scope.

The refund of input VAT should be made within six months of the date the application and accompanying documents were submitted. The Head of the Tax Office may extend the above mentioned time limit in the case in which the grounds for a refund must be additionally verified.

Refund of input VAT is made in zlotys to the bank account of the eligible entity set up in Poland or in the country where its registered office, place of residence or fixed place of business activity is situated (in the second case - at the expense of the foreign entity).

Katarzyna Kornosz, EIC Warszawa

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