VAT refund for travelers
With accordance to applicable regulations, the right to receive refund from Value Added Tax, paid when purchasing goods in Poland, have solely travelers being the individuals that are not residents of the territory of European Union. Therefore, VAT refund is only possible for travelers living in the third countries.
Tax refund may be done when the traveler deports in the personal luggage purchased goods in the intact condition outside the territory of the UE not later than on the last day of the third month following the month when the goods had been purchased and the customs office confirmed the export of goods on the documents issued by the seller.
The confirmation of the export of the goods outside the territory of the UE not always will be done by the Polish customs office. In the case of export of goods outside the territory of the EU but by the frontier with the third country in the member state other than Poland, the confirmation of export of the goods will be done by the customs office in the member state by which actually the goods had been transported outside the territory of the EU.
The traveler may claim tax paid during the acquisition of the goods, when the total value of the purchased goods together with VAT, resulting from the document issued by the seller, amounts to PLN 200 - Ordinance of the Ministry of Economic Development and Finance from 23 of June 2017 on minimal total value of goods, when the traveler may request VAT refund (Official Journal, item 1248).
The necessary data that the document constituting the base to VAT refund for the travelers should contain in regulated by the Ordinance of the Ministry of Finance from 28th of March 2011 on indentifying the patterns: the sigh informing the travelers about the possibility of purchasing the goods at the points of sale of goods from which tax refund is granted, and the stamp confirming the export of goods outside the territory of EU, and also on the determining the necessary data that should be included by the document constituting the base to tax refund for the travelers (Official Journal of 2014, item 426 and Official Journal of 2017, item 363).
To the document there should be attached the receipt from the cash register issued by the seller.
The tax refund for the travelers is executed in Polish zlotych by the seller or by the entity which area of activity is to make the refund. The refund may be done in the form of cash payment or transfer order, crossed check, or payment card.