What is VAT refund?

If you are a VAT payer, you can apply for a VAT refund for VAT paid in another EU country. A VAT refund from other EU member states can be claimed based on Article 89 of the VAT Act. Applications can be submitted electronically.

If you apply for a VAT refund for a period shorter than one year, the requested VAT amount cannot be less than 400 euros. For an application covering a period longer than one year, the requested amount cannot be less than 50 euros.

Contact Eurowag for assistance with your VAT refund.

Who can apply for a VAT refund?

• A VAT payer based in Poland who is entitled to a VAT refund in another EU member state and at the time the right to a refund arose did not have a registered office or fixed establishment in that country.
• A VAT payer who is entitled to a partial deduction of tax and also has the right to a partial refund of tax.
  

How to submit a VAT refund application?

The VAT refund application must be accompanied by documentation in the form of invoices or receipts. You submit the application to the tax authority in the country where you are established, which then forwards it to the relevant authorities in the countries where VAT was paid. If you operate a business outside the EU, you must submit the application to the authorities in the country where VAT was paid.

VAT refund application deadline

The deadline for submitting VAT refund applications is September 30 of the calendar year following the period for which the VAT is to be refunded.

For more information, read How to avoid problems when applying for VAT or excise tax refunds? and Practical guide to VAT and excise procedures in the EU.