VAT RECOVERY - REFUND OF VAT PAID IN POLAND 

From the 1^st of January the new rules of VAT recovery have been introduced in all EU countries. The procedure on the basis of which VAT refund is made has been included in COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008.

New rules implemented in the new Directive:

• One stop shop: The VAT refund application should be submitted to the appropriate Head of the Tax Office in the Member State of Establishment of the Taxpayer via the special electronic portal. This idea has been implemented to simplify the VAT refund process thus replacing the paper-based system and obligation to submit claim in the Member State of Refund
• Deadline for the taxpayer: The VAT refund application should be submitted up to nine months from the end of the year the VAT was incurred i.e. till the end of September
• Deadline for the tax office:  Tax authorities have 4 months to notify the applicant of the decision within 4 month from the claim reception.

Intertax offers to the taxpayers intending to submit a VAT refund application professional help and assistance. Among the services offered by us we can enumerate:

• Verification of the documents the VAT refund application is based on
• Preparation of the application and its submission via electronic means of communication
• Documents translation services
• Representation of a taxpayer in case of dispute with the tax administration in Poland

 Your company may receive refund of VAT paid abroad if:

• Is a VAT taxpayer registered
• VAT, for refund of which you request, is included in the price of acquired goods and services used for carrying out operations giving the legal right to reduce the output VAT by input VAT
• Posses the documents confirming the costs incurred abroad.

 If you are interested in more detailed information, please fill in the contact form available in the Contact section on our website.