In brief
VAT refunds are a crucial aspect of cash-flow planning for companies operating in Poland. Whether your business makes regular investments, imports goods, or purchases services subject to VAT, understanding refund deadlines and the conditions for accelerated procedures is essential to receiving your money efficiently.
This guide provides a comprehensive overview of the current VAT refund timelines in Poland, including domestic rules and EU/Non-EU cross-border procedures.
What Is a VAT Refund in Poland?
A VAT refund occurs when the input VAT on purchases exceeds the output VAT due on sales. After submitting the VAT return (JPK_V7), the taxpayer can request the surplus to be refunded or carried forward.
The speed of the refund depends on several factors, including compliance, payment method, invoice structure, and the taxpayer’s overall risk profile.
1. VAT Return Filing Deadlines
Polish VAT refunds are processed only after a correct VAT return is submitted.
Monthly VAT Return (JPK_V7M)
- Filing deadline: 25th day of the month following the reporting period.
Quarterly VAT Return (JPK_V7K)
- Filing deadline: 25th day of the month following the quarter.
Late or incorrect submissions delay the start of the refund period.
2. VAT Refund Timeframes in Poland (Art. 87 VAT Act)
Poland offers several refund deadlines depending on compliance and documentation standards.
A. Standard VAT Refund – 60 Days
This is the default VAT refund timeline for most companies.
Conditions:
- Correct VAT return on time
- Taxable sales or documentation proving the right to refund
- No significant risks or anomalies in reporting
B. Accelerated VAT Refund – 25 Days
One of the most attractive options for businesses with strong compliance.
Key requirements:
- All input VAT invoices must be paid
- Split payment mechanism (rachunek VAT) recommended/expected
- All invoices reported in JPK_V7
- No outstanding tax liabilities
- Proof of payment available
This option improves liquidity significantly and is popular among SMEs and exporters.
C. KSeF VAT Refund – 40 Days
With the rollout of structured e-invoicing (KSeF), taxpayers can benefit from a 40-day refund.
Conditions:
- All required invoices issued via KSeF
- Settlement bank account listed for 12 months on the VAT taxpayer whitelist
- No tax arrears
- Transparent and consistent documentation
D. Ultra-Fast VAT Refund – 15 Days
This is the shortest VAT refund deadline available in Poland.
Eligibility criteria:
- Use of online cash registers connected to the CRK
- Minimum 80% of turnover generated through cashless payments
- No tax arrears
- Data correctly reported in JPK_V7
This procedure is valuable mostly for retail and service businesses with high cashless payment volumes.
E. Extended VAT Refund – 180 Days
Applied when taxpayers report no taxable sales in the period.
Refund may be shortened if the taxpayer provides a guarantee or security deposit.
Typical for:
- Startups in pre-revenue phase
- Investment periods
- Companies with input VAT but no output VAT
3. Cross-Border VAT Refund Deadlines (EU & Non-EU)
Foreign companies may request refunds of Polish VAT through two mechanisms.
EU Companies – Directive 2008/9/EC
- Deadline: 30 September of the year following the year of purchase
- Application submitted through the home Member State’s electronic portal
Non-EU Companies – 13th Directive Procedure
- Same deadline: 30 September next year
- Refund depends on reciprocity
- Requires original invoices, certificates, and business activity proof
4. How to Avoid VAT Refund Delays in Poland
To secure a quick refund, businesses should implement strong VAT compliance procedures. Key recommendations:
- Ensure correct reporting in JPK_V7
- Maintain proof of payment for all invoices (especially 25-day refunds)
- Check that your bank account is on the whitelist
- Use split payment for high-risk transactions
- Adopt KSeF to qualify for 40-day refunds
- Keep evidence of taxable intent (important for new entities)
- Respond quickly to tax authority information requests
5. Recommended Links
We recommend:
- Our page on VAT compliance in Poland
- Our split payment guide
- Our KSeF advisory services
- Our page about VAT refund assistance
- Our general VAT consultancy services page
6. Summary
If your input VAT is higher than your output VAT, you may request a refund from the Polish tax office. Depending on the invoicing method, payment proof, and compliance level, the refund may be issued in 15, 25, 40, 60, or 180 days. Using split payment, KSeF, and accurate documentation significantly improves the chances of a fast refund.