- VAT refunds in Poland are available to Polish VAT-registered taxpayers, EU businesses (via Directive 2008/9/EC), and non-EU businesses (under reciprocity rules).
- Refunds can be claimed through the domestic VAT return (JPK_V7), the EU home Member State portal, or directly to Polish authorities for non-EU claimants.
- Refund timelines vary: 15 days (preferencyjny, for cashless sales via online cash registers), 25 days (split payment VAT account), 40 days (KSeF e-invoices), 60 days (standard), and up to 180 days (no taxable sales).
- Fast-track refunds (15 and 40 days) require meeting specific conditions, such as using online cash registers or issuing structured invoices via KSeF.
- The split payment mechanism allows faster refunds (25 days) and is mandatory for certain high-risk, high-value transactions.
Source: polishtax.com
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.
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