VAT-REF Procedure (VAT-REFUND) – VAT refund from other EU countries

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VAT-REF Procedure (VAT-REFUND) – VAT refund from other EU countries

folder Księgowość – JDG, Księgowość – Spółki, VAT person Igor Kyrczewski calendar_today 2025-09-14

The VAT-REF procedure allows Polish entrepreneurs to recover VAT paid in other European Union countries for expenses related to business activities.
 Note: this procedure does not apply to VAT paid in Poland – this is deducted in the standard VAT declaration. 

VAT-REF is intended for VAT taxpayers registered in Poland who incurred costs in another EU member state without having a registered office or permanent place of business there. 

Who can benefit from VAT-REF?

Companies that meet all of the following conditions can apply for the refund:

  • they are active VAT taxpayers in Poland,
  • they do not have a registered office, permanent place of business, or residence in the EU country where the purchase was made,
  • they do not exclusively conduct exempt sales or use the exemption for small businesses (turnover below 200,000 PLN per year),
  • the incurred expenses are related to VAT-taxable activities in Poland.

Entities conducting only VAT-exempt activities do not qualify.
 

What expenses are eligible for a refund?

The VAT refund may include, among others:

  • fuel,
  • rental of means of transport,
  • road tolls and other transport costs,
  • taxi rides, public transport,
  • accommodation,
  • meals and restaurant services,
  • fees for participation in fairs and exhibitions,
  • tools, parts, repairs, office supplies,
  • luxury, representation, and entertainment expenses (depending on the regulations of the country).

Each expense must be documented by an invoice or import document.
 Detailed lists of eligible expenses vary by country – check them at ec.europa.eu or podatki.gov.pl.
 

Minimum refund amounts

  • min. 400 EUR – for an application covering at least 3 months,
  • min. 50 EUR – for an annual application or for a period shorter than the last 3 months of the year.

Procedure step by step

  1. Check the conditions and documents – make sure the company meets the criteria and has VAT invoices from another EU country.
  2. Determine the appropriate tax office – depending on the legal form (sole proprietorship, company, large taxpayer, foreign entity).
  3. Power of attorney (if applicable) – a PPS-1 is required for each application. UPL-1 does not apply.
  4. Complete the VAT-REF form – available at podatki.gov.pl in the VAT e-Declaration section. Required data includes, among others, NIP, company data, refund country, period, business activity codes, invoice data, and bank account.
  5. Attach supporting documents – scanned invoices (PDF/TIFF/JPEG, 200 dpi, max 5 MB, ZIP), when required.
  6. Submit the application electronically:
    • via e-Declaration – with a qualified signature or authorizing data (UPO and reference number in 72 hours),
    • or via e-Tax Office – as a general letter with the attached form.
      The tax office has 15 days to verify and forward the application to the EU country.
  7. Await a decision – the EU member state has 4–8 months to process and potentially request additional information. The refund goes to the account indicated in the application.

 

Deadlines 

  • The final deadline for submitting an application: 30 September of the year following the tax year.
  • The deadline is strict.

Costs

  • Submitting an application is free of charge – there is no tax fee.


Summary

 The VAT-REF procedure is an important tool for Polish entrepreneurs incurring costs in other EU countries. To obtain a VAT refund, a correctly completed application must be submitted along with the required documents within the statutory deadline.

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