As of 1 February 2026, the mandatory use of the National e‑Invoicing System (KSeF) has become a key element of VAT settlements in Poland. Its implementation has fundamentally changed the rules governing invoice circulation, verification processes, and the scope of data available to tax authorities. One of the most significant practical consequences of this transformation is the reduction of the standard VAT refund deadline from 60 to 40 days, which supports improved liquidity for businesses.

Have a question or need support?

Contact us

VAT refund – general principle

Under the Polish VAT Act, taxpayers may dispose of an excess of input VAT over output VAT in one of two ways:

  • by carrying the excess forward to subsequent reporting periods, or
  • by requesting a refund to a bank account.

The refund may be transferred either to the taxpayer’s standard Polish settlement account or to their VAT account.

VAT refunds and KSeF – new deadlines following implementation

Following the entry into force of KSeF, the VAT refund deadline has been reduced to 40 days and now constitutes the general rule. When determining the applicable refund deadline, neither the nature of the purchases nor the VAT rate applied is taken into account. These rules also apply to taxpayers supplying goods or providing services outside the territory of Poland. Even where a given transaction is not subject to Polish VAT, the taxpayer may still benefit from the applicable VAT refund rules.

In practice, this means that the scope of business activity or the nature of sales does not limit the right to a VAT refund nor affect the timing of its receipt. What matters most is compliance with formal requirements and the correct settlement of VAT.

Accordingly, the tax authority refunds excess VAT to the taxpayer’s bank account in Poland within the following timeframes:

  • 40 days – the standard refund deadline;
  • 25 days – an accelerated deadline, applicable upon meeting certain conditions (including VAT registration as an active VAT taxpayer for the preceding 12 months and providing proof of payment for invoices via bank transfer), or when applying for a refund to a VAT account;
  • 15 days – a preferential deadline available exclusively to VAT taxpayers who record transactions using cash registers capable of transmitting data to the Central Cash Register Repository, provided that at least 80% of such transactions are processed electronically;
  • 180 days – an extended deadline applicable where the taxpayer did not perform any VAT‑taxable activities in a given reporting period (e.g. domestic sales, intra‑Community supplies, or exports).

VAT refunds – key considerations

When planning to recover an excess of input VAT over output VAT, it is worth bearing in mind several factors that may significantly affect both the timing and manner of receiving the funds.

First and foremost, the refund deadline is calculated from the date the VAT return is filed together with the refund request. It is therefore essential to ensure that all documentation is complete and accurate at the submission stage.

It should also be noted that VAT refunds are not issued automatically. The tax authority verifies the legitimacy of each request and, where doubts arise, may initiate additional verification procedures. In such cases, the refund deadline may be extended.

Moreover, in certain situations it may be more advantageous to carry the VAT excess forward to the next reporting period. This approach can be particularly beneficial where the taxpayer anticipates a VAT liability in the following month, as it may help avoid unnecessary formalities and support cash‑flow management.

Should you require assistance with submitting a VAT refund application in Poland, we invite you to contact us. We provide comprehensive support at every stage of the process – from an initial assessment of refund eligibility, through preparation of complete and compliant documentation, to ongoing assistance in dealings with the tax authorities. Our experience helps reduce the risk of errors, streamline procedures, and enhance the overall security of the process. We offer a professional, reliable, and tailored approach aligned with individual business needs.