30 September 2022 is the due date for the filing of VAT refund claims (form VAT-REF) for 2021 in accordance with the VAT_REFUND procedure. Polish taxable persons who, for their business purposes, purchased taxable goods or services in another EU country in 2021 may seek to reclaim the tax.

Form VAT-REF is to be filed electronically via the e-Deklaracje system with the Polish tax office having local jurisdiction of the taxable person. The tax office will preview the filing for formal compliance and, if the preview is a pass, transmit the application to the competent tax authority of the given EU country.

Such VAT refund applications are filed by taxable persons who, by reference to the period with which the application is concerned:

  • were not established at a place, or have a fixed establishment, from which business transactions were made in the country in which they seek the refund, and did not have a permanent residence or habitual abode there;
  • were taxable persons in business;
  • were not engaged solely in exempt supplies;
  • did not have the status of a small enterprise.

The filing does not attract any fees. Applications in the VAT_REFUND procedure should be supported with invoices or import customs documents stating tax from the country of refund. The decision whether or not to make a refund is made within 4 months from when the application is received by the Member State concerned.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.