Information for travellers concerning the VAT refund system
Individuals not having permanent residence within the European Union, hereinafter referred to as "travelers" are entitled to a refund of tax paid on the purchase of goods into the country, which in perfect condition they were exported outside the EU in the personal luggage of passengers.
Tax refund to travelers is made of gold by the dealer from whom you purchased the goods or refund of VAT at the points, which concluded an agreement on tax refund from the vendors.
Tax refund can be made if the traveler purchased goods exported outside the EU no later than the last day of the third month following the month in which he made the purchase.
The basis for the tax refund is to present the travel document issued by a roll-call the seller, containing the amount of tax paid, in which the customs office stamp enumerator provided with a confirmed export of goods.
The customs office confirms the dispatch to the above. document on presentation of the goods exported by the passenger and checked the passenger data contained in this document with the data contained in the passport or other document stating the identity.
Confirmation of exports of goods purchased by the traveler in the territory of another Member State shall apply by analogy.
The minimum amount of the total value of purchases, including VAT, resulting from the roll of the document, issued by one vendor, at which the traveler may request a refund of tax on goods and services paid on the acquisition of goods by him, is 200 zł (Reg. Min.Fin. Of 20 April 2004. (Dz.U.Nr poz.780 84, 2004)).