In Poland three VAT refund procedures are applicable:

  1. Electronically through Polish VAT return – if a taxpayer is registered for VAT in Poland;
  2. Electronically through VAT-REF form – submitted in a country of taxpayer’s establishment (EU entities);
  3. Paper application – for taxpayers from third countries (non-EU entities).

Please note: VAT is refunded in Poland only upon taxpayer's application.

Have a question or need support?

Contact us

1. VAT refund applied through Polish VAT return

A taxpayer registered for VAT in Poland and submitting VAT returns (monthly or quarterly) possess following options:

  • apply for VAT refund to its Polish bank account (as a rule, there is no possibility to get the refund to foreign bank account);
  • apply for VAT refund to its Polish VAT account (the dedicated account used in the split payment mechanism, see more: https://crido.pl/en/blog-taxes/split-payment-mechanism/);
  • carry forward the VAT credit to the subsequent settlement period.

The tax authority refunds the VAT credit to the taxpayer's Polish bank account within the following deadlines:

  • 60 days – standard deadline;
  • 180 days – extended deadline, applicable when the taxpayer has not performed any VAT-taxable activities during the given tax period (i.e. local sale, intra-Community supply, export);
  • 40 days – shortened deadline, intended for taxpayers who issue e-invoices through National e-Invoice System (KSeF);
  • 25 days – shortened deadline, applicable when certain conditions are met (including being registered as an active VAT payer for the last 12 months and providing proof of invoice payments via bank transfers), or when requesting for VAT refund to a VAT account;
  • 15 days – preferential deadline exclusively for VAT taxpayers who record transactions using cash registers that enable connection and data transmission between the cash register and the Central Repository of Cash Registers, and over 80% of these transactions are processed electronically.

Important notes:

  • the deadline is calculated from the submission date of the VAT return claiming the refund;
  • VAT refunds are not automatic. The tax office verifies the legitimacy of the claim. The deadline may be extended if further verification is necessary;
  • in some cases, it may be more advantageous to carry forward the VAT credit to the next tax period (e.g., if the taxpayer anticipates paying output VAT in the following month).

2. VAT refund procedure for EU-established taxpayers

Taxpayers established in EU Member States may apply for a VAT refund in Poland if they meet the following conditions:

  • they are VAT-registered in their country of establishment;
  • they did not perform any taxable sales in/from Poland during the period covered by the application (except for certain exceptions).

Refunds are available for:

  • goods and services purchased in Poland;
  • goods that were subject to import into Poland

– if they were used for activities giving the right to reduce output tax in the territory of the applicant‘s place of establishment.

Key details of the application process:

  • applications must be submitted in Polish, electronically, via the tax administration of the taxpayer’s Member State of establishment, and addressed to the Head of the Second Tax Office Warsaw-Śródmieście;
  • a proxy may prepare and sign the application;
  • copies of invoices/customs documents must be submitted with the application;
  • applications must be submitted by September 30th of the year following the tax year to which they relate.

Minimum refund amounts:

  • 400 euros – for applications covering a period shorter than a tax year but not less than 3 months;
  • 50 euros – for applications covering a full tax year or the last 3 months of the year.

The tax office has 4 months to issue a decision from the date of receiving the application and all required documents. The office may request additional information within this period, which must be provided in Polish within 1 month. Refunds are issued to a foreign bank account, but international wire costs are not covered by the tax office.

3. VAT refund procedure for non-EU entities

VAT refunds for non-EU taxpayers are granted based on reciprocity. Poland has signed relevant agreements with Iceland, Macedonia, Norway, Switzerland and the United Kingdom.

Key points:

  • applications must be submitted in paper form (in Polish);
  • the application must include copies of invoices/customs documents and an original certificate confirming VAT registration (or similar tax) in the applicant’s country of establishment. This certificate is issued by the tax authority in the taxpayer’s home country;
  • other rules follow those applicable to EU entities.

Please contact us if you need any assistance with VAT refund application in Poland.