Refund of foreign VAT

Joanna ​Bielecka and Joanna Litwińska

14 June 2021

The deadline for Polish VAT-registered taxpayers to apply for a refund of VAT charged in another EU Member State in 2020 expires on 30 September 2021.
 

VAT-REF form

 
The refund application on the VAT-REF form should be filed electronically. If a taxpayer is entitled to such a refund, Polish tax authorities will notify the competent authority in another Member State. The authority in that other Member State may request additional documents (e.g. copies of VAT purchase invoices).
 
VAT refund applications may be filed by an entity which:

• has no registered office, fixed establishment, permanent address or habitual abode in the EU Member State in which the purchase was made;
• is a VAT-registered taxpayer;
• does not make exclusively VAT-exempt sale and is not exempt from VAT.

Terms and conditions of VAT refund

A taxpayer may apply for a refund of VAT from another Member State when he buys certain goods and services in that state (e.g. fuel, vehicle rental, accommodation). The purchased goods and services must be utilised for taxable activities in Poland.
 
VAT refund amount applied for:

• must be at least 400 euro if the application covers a refund period shorter than a calendar year – minimum 3 months;
• 50 euro in respect of the refund period of a calendar year or the remaining part of the calendar year. 

The refund amount applied for should be stated in the currency of the Member State which is to refund the tax.