A VAT Refund Guide to 

VAT Refund In Poland | VAT IT

How to get VAT Refunds from VAT Refund In Poland | VAT IT for your business

Are you looking for more updated information on Poland’s VAT rates? Read on to learn more about detailed information VAT in Poland.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Poland VAT rates, deadlines and claiming periods.
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Where is your company based?

EU

based businesses

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VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from VAT Refund In Poland | VAT IT under the EU VAT Refund Directive.

NON-EU

based businesses

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VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from VAT Refund In Poland | VAT IT under the 13th Directive.

Poland’s VAT Rates

Poland first began levying a value added tax (VAT) in 1993, at a standard rate of 22%. Called podatek od towaróv i usług (PTU for short), this tax has remained remarkably consistent since its adoption. In the nearly 30 years since it was introduced, the rate has only changed once—rising by 1% in 2011. 

As a member of the EU, Poland must maintain a standard VAT rate above 15%. At 23%, Poland’s VAT not only surpasses the required amount—but also ranks among the highest standard rates in Europe.

Current Rates in Poland

In Poland, VAT is separated into four categories:

  • Standard rate (23%) – Goods and services that aren’t listed under the other rates fall under the standard rate.
  • Reduced rate (8%) – The first reduced VAT rate includes products and services like newspapers, “non-basic” foodstuffs, agricultural goods, healthcare products, funeral services, and hotel accommodations.
  • Super reduced rate (5%) – Basic foods such as meat, bread, dairy products, and fruits and vegetables land in this category. Other super-reduced VAT rate goods include products for children, hygiene products, and books.
  • Zero rate (0%) – Zero-rated goods and services include international transport and all related services, as well as the export of goods.

How to Pay VAT Bill in Poland

Whether you’re based in Poland, the EU, or further afield, if you do business in this EU member state, you’ll likely have to register for a Polish VAT number. Once you have a VAT number, you must submit regular VAT returns. There are two schedules for submitting VAT returns:

  • Monthly returns – Monthly returns are the default option. If you file monthly, you must submit the JPK_V7M form by the 25th day of the following month. 
  • Quarterly returns – If the Polish Ministry of Finance considers you one of the small taxpayers” (with annual sales under 1.2 million euros), you may request to file monthly. For monthly VAT return, you must submit the JPK_V7K form by the 25th day of each quarter (April, July, October, and January).

Regardless of how frequently you submit, you must log in to your account and complete the process online. You can make payments by transferring funds into a Polish account.

If you are supposed to receive a VAT refund, Poland will reimburse you within 60 days of the tax return submission date. Note that you must submit your Poland VAT refund application in Polish.

Poland VAT Compliance

To comply with Poland’s VAT requirements and receive possible repayments, you must follow several guidelines. These include:

  • Keeping detailed paper or electronic records of transactions in compliance with the Polish VAT act
  • Using a cash register to record sales
  • Maintaining records and accounts for at least eight years

Additionally, you must submit your VAT returns on time; late submissions may be subject to fines.

If you need support with filing a VAT refund or return in Poland, don’t hesitate to contact our team of experts.

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Sources:

Organisation for Economic Co-operation and Development. Consumption Tax Trends – Poland. https://www.oecd.org/tax/consumption/consumption-tax-trends-poland.pdf

Podatki.gov.pl. List of VAT Rates. https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates

Biznes.gov.pl. What you should know if you want to settle VAT. https://www.biznes.gov.pl/en/firma/taxes-and-insurance-in-poland/vat/what-you-should-know-if-you-want-to-settle-vat

Podatki.gov.pl. Paying VAT. https://www.podatki.gov.pl/en/value-added-tax/paying-vat/

Podatki.gov.pl. VAT refunds. https://www.podatki.gov.pl/en/value-added-tax/vat-refunds/

Podatki.gov.pl. Keeping records of transactions. https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/keeping-records-of-transactions/

 

Which countries have reciprocity with VAT Refund In Poland | VAT IT?

All EU countries, Iceland, Macedonia, Norway and Switzerland

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in VAT Refund In Poland | VAT IT?

ENTERTAINMENT & HOSPITALITY

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Entertainment

0%
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Hotels & Accommodation

0%
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Restaurants

0%

EVENTS

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Conferences, Trade Shows & Exhibitions

23%
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Training Courses & Seminars

23%

GENERAL EXPENSES

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Goods

23%
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Inter-company charges

23%
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Office Expenses

23%
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Marketing Costs

23%
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Professional Fees & AP invoices

23%

TRAVEL RELATED

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Car Rental

23%
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Fuel

23%
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Public Transport

8%
| VAT IT | VAT Refund In Poland | VAT IT

Taxis

12%

Additional Information

How far back can your business claim VAT from VAT Refund In Poland | VAT IT?
January to December of the previous year
What’s the foreign VAT deadline in VAT Refund In Poland | VAT IT?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from VAT Refund In Poland | VAT IT?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 10 months for Non-EU businesses to receive a VAT refund from Poland

Need help with your VAT refund from VAT Refund In Poland | VAT IT?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline

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