The person applying for VAT refunds must have a status of a traveller. According to the law, it is a natural person who lives permanently outside the European Union (EU). The place of permanent residence of the traveller shall be established on the basis of an identity document.
A traveller who meets the above criteria is entitled to a refund of VAT on goods purchased on the territory of Poland, provided that the products exported outside the EU are intact and in their original packaging.
Do shopping, collect a receipt, fill in the Tax Free form
Show documents at the border
Apply to receive money
- Buy goods for at least PLN 200 gross and ask the shop staff for the TAX FREE document.
- You can use TAX FREE if you live permanently outside the EU (does not apply to Northern Ireland).
- Provide the shop staff with exactly all the details they ask for to enable a refund of the VAT.
- Choose the method of your tax refund: cash or card.
- Remember, you will receive your tax refund in the form you selected, you will not be able to change it later.
- Enter your email address and mobile phone number and you will be sent information on how to proceed with your tax refund.
- Take a printout of the TAX FREE form from the shop staff and make sure it contains correct data.
- Your TAX FREE document is automatically forwarded by Global Blue system to the Polish Customs.
- You have 3 months after the month of purchase to export the purchased goods outside the EU.
- Go to the Customs. Show your TAX FREE documents and inform if any goods are missing. Present the exported goods intact upon request.
- Customs officer will generate an electronic confirmation of export in the TAX FREE system. On your request, you can additionally receive a Customs stamp on the printout of the TAX FREE document.
- If you are leaving the territory of the European Union from a Member State other than Poland you must have TAX FREE paper documents. They will include the confirmation that your goods have been exported in accordance with the local regulations of the country of the EU exit.
- If you are travelling by plane: allow more time than usual for the check-in. Have your purchases ready to be presented. You can take your purchases with you in your hand luggage or hold baggage, in case of the later go to Customs before check-in.
- You can collect the VAT within 8 months after the month of purchase.
- Remember, your tax refund will be paid according to the method selected in the shop. You cannot change it.
- If you have provided your card number in the shop, the tax refund will be paid automatically to your card upon receipt of electronic export validation in Poland.
- If you are leaving the EU via a country other than Poland, please go to a GB Refund Point after getting your export confirmation stamp.
- If you selected cash as your form of tax refund in the shop, go to a GB Refund Point.
- Refund Points locations are available here: www.globalblue.com/tax-free-shopping/refund-points/
In Poland, the rules for the refund of VAT to travellers are regulated by the Act on Value Added Tax and Excise Duty and the executive regulations to the Act - the Ordinance of the Minister of Finance. Act of 11 March 2004 on Value Added Tax - Section XII, Chapter 6, Articles 126 - 130 (Journal of Laws No 54, item 535, as amended).
