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 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.