VAT refund in Poland
VAT Refund under the Eighth Directive in Poland– a guide for EU Businesses
The Eighth Directive (Council Directive 2008/9/EC) provides a legal framework that allows EU-based businesses to claim back Value Added Tax (VAT) incurred in another EU Member State. This mechanism is especially useful for companies that are not VAT-registered in the country where the costs were incurred and therefore cannot recover VAT through the local VAT return.
Who can apply for a refund?
To be eligible for a VAT refund under the Eighth Directive, a business must:
- be established and registered for VAT in one EU Member State,
- not have a fixed establishment, place of business, or other presence in the Member State where the expenses were incurred,
- not be engaged in taxable transactions in the refunding Member State (with certain exceptions such as transport services),
- use the goods or services acquired for taxable business purposes.
What expenses are eligible for VAT refund?
Refundable expenses often include:
- travel and accommodation costs (e.g. hotel stays, meals during business trips),
- fuel and vehicle rental expenses,
- costs related to attending fairs, exhibitions, and conferences,
- professional services, such as legal and consulting fees,
- import VAT, in some cases.
Each Member State may have different rules regarding the refundability of specific expense categories, so it’s essential to verify local rules.
How to apply for VAT refund?
The application for a VAT refund must be submitted electronically via the portal of the applicant’s home country tax authority.
Key steps for EU include:
- Filing deadline: Submit the application by September 30 of the year following the year in which the VAT was incurred.
- Application period: The claim can cover a minimum of three consecutive months and up to a full calendar year.
- Required documentation:
- detailed invoices or import documents.
- description of goods and services.
- proof that the business is registered for VAT and conducts taxable transactions.
- Language and currency: The application must be completed in the language and currency accepted by the refunding country.
Minimum amounts for VAT refund
To avoid processing minor claims, the following minimum thresholds apply:
- €400 for claims covering less than a full year (minimum 3-month period).
- €50 for claims covering a full calendar year (or the remainder of a year).
Processing time
The Member State from which the refund is requested must respond within four months of receiving a complete application. If additional information is requested, the deadline may be extended by another two months.
Once approved, the refund must be paid within 10 working days from the decision date.
You can find more information here: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02008L0009-20101001
To apply for VAT refund in Poland, you must meet the following:
| Condition | Requirement |
| No taxable activity in PL | You must not supply goods or services taxable in Poland |
| Proper documentation | Invoices with Polish VAT, proof of business purpose |
| Submission deadline | September 30 of the following year |
| Minimum threshold | PLN 400 (calendar year) / PLN 200 (quarterly) |
| Application method | Via your local tax authority (EU) or through a proxy (non-EU) |
VAT Refund in Poland under the Thirteenth Directive – a guide for non-EU Businesses
The Thirteenth VAT Directive (Council Directive 86/560/EEC) provides a legal framework for non-EU businesses to reclaim Value Added Tax (VAT) incurred in EU Member States where they are not established and not VAT-registered. This procedure is essential for companies based outside the European Union that incur expenses such as travel, accommodation, or business services in the EU.
Who can apply for VAT refund in Poland?
To qualify for a VAT refund under the Thirteenth Directive, a business must:
- be established outside the EU.
- not have a fixed establishment or VAT registration in the EU country where the VAT was charged.
- not make any taxable supplies in that country (with certain exceptions).
- be a taxable person (i.e., conducting business activity subject to taxation in their home country).
From what kind of expenses VAT can be refunded?
Refundable expenses often include:
- hotel accommodations
- restaurant and catering services
- participation fees for trade shows or exhibitions
- car rental and fuel
- public transportation and taxi fares
- professional services (e.g., legal, marketing, consulting)
However, refund eligibility and limitations may vary depending on the Member State, so applicants should check local refund rules and restrictions.
Reciprocity Principle
Some EU countries grant VAT refunds under the Thirteenth Directive only if the applicant’s home country offers reciprocal treatment to EU businesses.
Always check the reciprocity list of the refunding countries before applying.
Poland has concluded reciprocity agreements regarding VAT refunds with the following countries: Iceland, North Macedonia, Norway, Switzerland and Great Britain.
Only businesses from the above-mentioned countries are eligible to apply for a VAT refund under the Thirteenth VAT Directive. Businesses from countries that do not have a reciprocity agreement with Poland are not entitled to claim a refund of Polish VAT.
How to apply for VAT refund?
Applications must be submitted directly to the tax authority of the EU country where the VAT was incurred. Unlike the Eighth Directive (for EU businesses), the application is not submitted electronically through a home country portal.
Each Member State has its own procedures, forms, and languages, but the general process includes:
- application form – specific to the country of refund (often available on tax authority websites),
- original invoices – with clear VAT amounts and supplier details,
- proof of business activity – such as a certificate of tax status issued by a competent authority in the applicant’s home country,
- bank details – including IBAN/SWIFT codes for international transfers.
- power of attorney (if using a representative).
Deadlines
- The application must be submitted by September 30 of the year following the year in which the VAT was incurred.
Minimum VAT refund amounts
- €400 – for quarterly claims (covering a period of at least 3 months).
- €50 – for annual claims (or the remainder of the year).
Processing time to get a VAT refund
- The standard decision period is 6 months from the date the complete application is received.
- If accepted, the refund is generally paid within 30 days after approval.
You can find more information here: https://eur-lex.europa.eu/eli/dir/1986/560/oj/eng
Common mistakes in VAT refund claims:
For both Directives
- incomplete documentation
- missing required attachments (e.g., invoices, tax residence certificates)
- incorrectly issued or illegible invoices (e.g., missing supplier VAT number or description of goods/services).
- incorrect or inconsistent company information
- mismatched details between invoices and applications (e.g., company name, address, VAT number)
- incorrect classification of expenses
- selecting the wrong expense category code (e.g., classifying hotel costs as consultancy services)
- attempting to claim VAT on non-refundable expenses (e.g., entertainment, alcohol, certain catering services)
- late submission
- the deadline is September 30 of the following year
- missing or incorrect bank account details
- IBAN/SWIFT codes are missing or invalid, causing delays in refund processing.
Mistakes specific to the Eighth VAT Directive (for EU-based companies)
- applicant is not eligible,
- incorrect refund period,
- less than 3 months without justification or crossing over two tax years,
- missing EU VAT registration or no taxable activity in the home country. You can check the VAT number here: https://ec.europa.eu/taxation_customs/vies/#/vat-validation
Mistakes specific to the Thirteenth VAT Directive (for non-EU companies)
- missing or expired certificate of tax residency,
- applicant from a non-reciprocal country,
- application submitted in the wrong language; for instance, applications in Poland must be completed in Polish.
- invoices not issued to the applying business
Professional support with VAT refund claims:
Recovering VAT paid in European Union countries can be a complex and time-consuming process, especially when dealing with various national regulations, languages, and documentation standards. Our firm offers comprehensive support for businesses seeking VAT refunds under both the Eighth VAT Directive (for EU-based companies) and the Thirteenth VAT Directive (for non-EU companies).
Our services include:
- eligibility assessment – we analyze your company’s operations and expenses to determine refund rights
- document preparation and verification – we ensure all invoices and supporting documents meet legal and procedural requirements
- application submission – we handle the full submission process to the relevant tax authority, including communication in the local language
- follow-up and correspondence – we monitor the status of your claim and respond to any inquiries or additional requests from the authorities
- appeals and corrections – if your claim is partially or fully rejected, we assist in preparing appeals and clarifications
Intertax has extensive experience in recovering VAT refunds in accordance with the Eighth Directive (Council Directive 2008/9/EC) for EU-based companies and the Thirteenth VAT Directive (Council Directive 86/560/EEC) for non-EU businesses.
Need help claiming your refund? Contact us office@intertax.pl today and let our specialists guide you through.