Overview of VAT Refund Procedures for Taxpayers in Poland

• Three VAT refund procedures are available in Poland including electronic submission through Polish VAT return for registered taxpayers, electronic submission via VAT-REF form for EU entities, and paper application for non-EU entities
• VAT refunds in Poland require an application by the taxpayer
• Registered VAT taxpayers in Poland can apply for refunds to their Polish bank or VAT accounts or carry forward the VAT credit
• VAT refund deadlines vary from 15 to 180 days depending on conditions such as the use of e-invoices or cash registers
• Tax office checks the legitimacy of VAT refund claims and deadlines may extend if further verification is needed
• EU-established taxpayers can apply for VAT refunds in Poland if they are VAT-registered in their home country and did not perform taxable sales in Poland, with some exceptions
• Refunds for EU taxpayers cover goods and services purchased or imported into Poland used for activities that allow output tax reduction
• Applications for EU taxpayers must be submitted electronically in Polish through the tax administration of the taxpayer’s home country

Source: crido.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---