How to Claim a VAT Refund in Poland: 3 Procedures, Deadlines & Rules

The 3 routes to claim a VAT refund in Poland

Your VAT refund in Poland depends on your situation: your place of establishment and your Polish VAT registration status. For a full overview of Polish VAT rates and rules, see our VAT in Poland guide.

Comparison of the 3 procedures

8th Directive refund — step by step

The 8th Directive (Directive 2008/9/EC) applies to companies established in an EU Member State, VAT-registered in their home country, and with no Polish VAT number.

Eligibility conditions

To qualify for an 8th Directive refund, your company must meet three cumulative conditions:

• Be VAT-registered in another EU Member State.
• Have no fixed establishment, registered office or permanent presence in Poland.
• Have carried out no taxable transactions in Poland during the refund period (except transport services and supplies subject to reverse charge).

How to file your claim

The claim is filed electronically via the tax portal of your country of establishment, not directly in Poland. Your national tax authority then forwards the file to the Polish administration.

1. Log in to the foreign VAT refund portal of your country (in France: impots.gouv.fr, business account).
2. Complete the electronic form, indicating Poland as the country of refund.
3. Attach digital copies of invoices (mandatory above EUR 1,000 net per invoice, or EUR 250 for fuel).
4. Specify the nature of expenses using the EU harmonised codes.
5. Validate and sign electronically: your tax authority forwards the file to Poland.

Minimum amounts and deadlines

• Minimum amount: EUR 400 for a period of 3 months to less than a year, or EUR 50 for a full calendar year.
• Deadline: 30 September of the year following the one in which the VAT was incurred.
• Processing time: the Polish tax authority has 4 months to reply, extendable to 8 months if additional documents are requested.
• Payment: within 10 business days of a favourable decision, in PLN only.

13th Directive refund — step by step

The 13th Directive (Directive 86/560/EEC) applies to companies established outside the European Union.

Required documents and procedure

Unlike the 8th Directive, the claim is filed directly with the Polish tax authority, specifically the Second Tax Office of Warsaw-Śródmieście (Naczelnik Drugiego Urzędu Skarbowego Warszawa-Śródmieście).

Documents to provide:

• Completed VAT-REF form.
• Tax residency certificate proving that your company is VAT-liable in its country of establishment.
• Original invoices showing Polish VAT.
• Power of attorney if you use an agent or fiscal representative.
• Bank details (IBAN/SWIFT) of an account capable of receiving PLN.

Processing time: 6 months from receipt of the complete file. Payment is made in PLN.

Fiscal representation for the 13th Directive

A fiscal representative in Poland is not legally required for the 13th Directive, but it is strongly recommended for non-EU businesses handling the 13th Directive process.

VAT refund through the Polish VAT return

If your company is VAT-registered in Poland, you reclaim VAT directly through your monthly Poland VAT return (JPK_V7 file). It is the most direct route, but it means you have Polish VAT obligations: monthly returns and EC Sales List and INTRASTAT in Poland.

How the JPK_V7 refund works

When your input VAT exceeds your output VAT over a given period, the VAT credit can either be:

• Carried forward to the next period (default option): the credit offsets your next return.
• Refunded to your bank account by ticking the relevant box on the JPK_V7 form (field P_54).

Refund times: 25, 60 or 180 days

Which expenses qualify for a VAT refund in Poland?

Poland applies strict rules on VAT deductibility. These rules apply equally to a directive-based refund and to deduction through the VAT return. Every expense must be directly linked to a taxable economic activity.

100% deductible expenses

• Participation fees for trade fairs, exhibitions and professional conferences.
• Rental of exhibition stands.
• Transport of goods (road, sea, air freight).
• Public transport and taxis (on presentation of a VAT invoice).
• Commercial vehicles (above 3.5 tonnes or designed for goods transport).
• Professional services (consulting, translation, technical expertise).
• Business telecommunications.

Partially deductible expenses (50%)

• Passenger cars (purchase or leasing): 50% VAT deductible unless the vehicle is used exclusively for business purposes (with a mileage register).
• Fuel (petrol, diesel, LPG) for passenger cars: 50% VAT deductible.
• Maintenance and repair of passenger cars: 50%.

To recover 100% of VAT on a vehicle, you must declare it as used exclusively for business purposes with the tax authority and keep a detailed mileage register (ewidencja przebiegu pojazdu — vehicle mileage log).

Non-deductible expenses

How long does the Polish tax authority take to refund?