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Rules of the VAT refund for foreign entities in 2015

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Non-residents selling telecommunications, broadcasting or electronic services in Poland and settling VAT in the MOSS system may apply for the refund of VAT paid. Starting January 1st 2015 the Regulation of the Minister of Finance of December 9th 2014 came into force being a consequence of the VAT Act introduced changes within the procedure of Mini One Stop Shop (MOSS).

 

According to the Regulation companies that supply telecommunication services, television and radio broadcasting services and electronically supplied services to non-taxable persons and are settling the VAT trough the MOSS scheme are entitled to apply for the refund of VAT paid in Poland.

 

The conditions of reclaiming VAT are:

1. The company has to be registered for value added tax in the country of its establishment

2. The company was not selling in Poland except supplies of telecommunication, television and radio broadcasting services and electronically supplied services to non-taxable persons under the MOSS scheme.

 

Currently an application of VAT refund can be made through electronic means (EU established entities) and in paper format (eligible entities from outside the EU).