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From 1 January 2022 |
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- You are making a purchase
Make purchases in points of sale marked TAX FREE. Remember that you are entitled to a VAT refund when you buy goods for a minimum of PLN 200 from one seller.
- The seller is registering TAX FREE
Inform the seller that you want to use TAX FREE service. Choose the way of tax refund (non-cash, cash).
Choose the form of the TAX FREE document:
• electronic form sent to your e-mail address, e.g. as a pdf file,
• printout.
Your TAX FREE document is forwarded to the border.
- You are exporting abroad
BEFORE YOU LEAVE, MAKE SURE THAT YOU HAVE:
• electronic document on your mobile device or
• printed TAX FREE document and
• all purchased goods included in the TAX FREE document – if NOT – report it at the border.
AT THE BORDER:
• show the Customs and Tax Service officer your TAX FREE documents (printed or on a mobile device),
• inform about missing goods,
• present the exported goods (on request),
• the TAX FREE system will generate an electronic export confirmation for all the presented TAX FREE documents,
• on request you will receive a POLSKA – CŁO (POLAND – DUTY) stamp on the printed TAX FREE documents.
IMPORTANT:
• TAX FREE documents issued in another Member State will be registered in the TAX FREE system. In this case, the stamp POLSKA – CŁO will be the confirmation of exportation of goods.
• If you are leaving the territory of the European Union from the territory of a Member State other than Poland, you must have paper TAX FREE documents. They will confirm that the goods have been exported in accordance with the regulations in force in a given country.
- You are receiving a VAT refund
• use non-cash form of tax refund,
• you have to collect the cash from the seller in person,
• remember that you cannot change once chosen form of tax refund.