VAT refund from abroad
You are performing business activity and making business trips to different EU countries? You’re buying fuel, paying highway fees and trade entry fees? Then You have the right to apply for VAT refund from abroad. The application is submitted in Poland according to special VAT-REFUND procedure, by filling in VAT-REF form.
Below You can learn how to obtain foreign VAT refund – we invite You to use the services of our tax bureau, because applying for foreign VAT refund is a complicated and difficult process, which is why it’s best to entrust it to specialists.
Since the beginning of 2010, VAT payers can apply for refund of VAT paid in the price of obtained goods or services in a foreign Member State (in the Member State of refund), by submitting an application in electronic form in the Member State of the registered office, via electronic site created by the Member State. These rules apply to application submitted after December 31, 2009.
Applications for Value Added Tax refund can be submitted by tax payers as defined in Art. 15 of the Act on VAT. The tax to be refunded is included in the price of obtained goods and services, or paid when importing goods in EU Member State other than Poland, used to perform activities entitling the tax payer to decrease the amount due by the amount of tax charged in the country
Taking into consideration the provisions of the above mentioned 2008/9/EC directive (Art. 3 and 4), it’s about the VAT payers, who during the return period:
- didn’t have their office registered and didn’t perform their business activity on the territory of the Member State of the return, or
in case of lack of such registered office or fixed place of business activity, didn’t permanently reside or usually reside in the Member State of the return
- didn’t deliver any goods and didn’t provide any services considered delivered or finished in the Member State of the return, excluding transactions:
- transport services and supplementary services to such services, exempted in accordance with Art. 144, 146, 148, 149, 151, 153, 159 or 160 of the 2006/112/EC directive,
- delivery of goods or services for a person obliged to pay VAT in accordance with Art. 194-197 and Art. 199 of 2006/112/EC directive.
You can apply for VAT return from another EU country in case of:
- buying fuel
- renting means of transport,
- other expenses related to means of transport,
- road fees and other fees related to road usage,
- travel expenses (taxi charges, public transportation fees),
- accommodation costs,
- cost of food, drinks and restaurant services,
- fairs and trade entry fees,
- expenses on luxury, leisure and representative articles,
- other (mainly tools, parts, repairs, office articles).
Each transaction has an intra-community code and has to be documented with an invoice or import document – sometimes such a document needs to be included to the application.
You can apply for tax return through an attorney (representative) – we offer our services in this area. We will submit special power of attorney for You in the same Tax Office, where You apply for tax return.