What is TAX FREE system?
VAT refund for tourists is an opportunity to get a refund of VAT paid on goods purchased in Poland by travelers who do not have a permanent place of residence in the EU.
Important changes for tourists from 1 January 2022.
Leaflet available for downloading (PL/UA/EN/RU)
Poster available for downloading (PL/UA/EN/RU)
From 1 January 2022:
1. Purchase
Shop at points of sale marked with TAX FREE logo. Remember that you are entitled to VAT refund when you purchase goods worth at least PLN 200 from a single seller.
2. The seller registers TAX FREE
Inform the seller that you are going to take advantage of TAX FREE.
Select the method of tax refund (bank transfer, cash). Select the form of TAX FREE document:
- electronic version sent to your e-mail address, e.g. in PDF format,
- paper version.
Your TAX FREE document is forwarded to the border.
3. Exporting goods abroad
BEFORE YOU LEAVE, CHECK IF YOU HAVE:
- an electronic document on your mobile device or
- TAX FREE document in paper and
- all purchased goods are included in TAX FREE document – if NOT, declare them at the border.
AT THE BORDER:
- show your TAX FREE documents (in paper or on a mobile device) to the Customs and Tax Control officer,
- inform which goods are missing,
- show the exported goods (upon request),
- TAX FREE system will generate an electronic export confirmation for all TAX FREE documents presented,
- Upon request, you will receive POLSKA – CŁO stamp on paper TAX FREE documents.
IMPORTANT:
- TAX FREE documents issued in another Member State will be registered in TAX FREE system. In this case, the export of goods will be confirmed by POLSKA – CŁO stamp.
- If you are leaving the European Union from a Member State other than Poland, you must have TAX FREE documents in paper form. These will confirm the export of goods in accordance with the regulations in force in the country concerned.
4. You receive VAT refund
- use the bank transfer form of tax refund,
- you must personally collect the cash from the seller,
- remember, you cannot change the form of tax refund after it has been decided.
TAX FREE shopping under new rules:
From 1 January 2022 all sellers participating in TAX FREE for tourists system will be required to issue TAX FREE documents in electronic form. The National Revenue Administration provided sellers with the new tool – National TAX FREE IT System – for issuing and registering electronic TAX FREE documents, as well as for recording VAT refund paid to tourists. This tool is available as < a href=" https://puesc.gov.pl/web/guest/uslugi/tax-free-zwrot-vat-podroznym" target="blanc" alt="link otwiera się w nowym oknie">an e-service on the Electronic Tax and Customs Services Platform (PUESC).
After registration, the entrepreneurs will indicate the places where they intend to sell the goods and refund tax under the TAX FREE procedure. Compared to the current system, they will not be required to attach a receipt from the cash register to TAX FREE document. Issued TAX FREE documents will be in an electronic form.
The change in TAX FREE for tourists system is due to the requirement to use online cash registers, both by sellers who already sell goods and by those who are just starting to sell under TAX FREE procedure.
Frequently asked questions
1. Will I receive TAX FREE document in paper from the seller after 1 January 2022?
After 1 January 2022, sellers are no longer required to issue paper TAX FREE documents. If you inform the seller that you would like to receive TAX FREE document in paper, you get printed electronic TAX FREE document.
Please note: you need a paper printout of the TAX FREE document if you intend to take goods purchased under TAX FREE system in Poland out of the European Union via border crossing point of the European Union Member State other than Poland. On this printed TAX FREE document you receive confirmation at the border that the goods left the EU.
2. How can I obtain confirmation of export at the border if I only have an electronic TAX FREE document?
The method of confirming the export of goods by stamping TAX FREE document in paper by the customs official is replaced by electronic confirmation of the export of goods from 1 January 2022. If you export goods purchased in Poland outside the European Union through Polish border crossing the seller receives electronic confirmation from Polish customs authorities in TAX FREE system that the goods were exported.
Confirmation of export on TAX FREE electronic document printout is done by the customs official at the tourist's request with ‘Polska-Cło’ stamp. Confirmation on TAX FREE electronic document printout without electronic confirmation in TAX FREE system will not entitle the tourist to tax refund.
3. If I am to receive VAT refund in a non-cash form, e.g. to my bank account or payment card, do I have to personally provide the seller with the TAX FREE document confirming the export of goods from the European Union?
If you export goods purchased in Poland from the European Union through Polish border crossing, the seller will receive electronic confirmation that the goods were exported and, on the basis of this, will refund the tax in the cashless form you chose when purchasing the goods and issuing the TAX FREE document, i.e. to your bank account number provided to the seller or to your payment card number provided to the seller. In this case, you do not need personally provide the seller with the TAX FREE document confirming the export of the goods, everything is done electronically, and choosing cashless form of VAT refund additionally shortens the time of receiving your tax refund.