- \n
- the use of online cash registers<\/strong>,<\/li>\n\n\n\n
- a minimum 80% cashless sales share<\/strong>,<\/li>\n\n\n\n
- minimum turnover thresholds and payment documentation,<\/li>\n\n\n\n
- compliance with payment and filing requirements.
This accelerated 15-day refund is counted from the due date for filing the JPK_V7 VAT return<\/strong> showing the excess of input over output VAT (or from the date of a timely correction).<\/li>\n<\/ul>\n\n\n\n25 days \u2014 split payment VAT account + conditions of Art. 87(6)<\/h3>\n\n\n\n
A 25-day refund timeline<\/strong> applies to taxpayers who meet the statutory requirements under Article 87(6)<\/strong> of the Polish VAT Act. This accelerated track generally requires that input tax arises mainly from invoices fully settled via a bank account (or within statutory limits for other payments) and that supporting evidence is submitted. This refund is typically paid into the VAT account<\/strong> unless otherwise permitted.<\/p>\n\n\n\n
40 days \u2014 KSeF<\/a> e-invoicing (from 2026 standard instead of 60 days)<\/h3>\n\n\n\n
A 40-day refund period<\/strong> will become increasingly common with the wider adoption of KSeF structured e-invoices<\/strong>. Under planned changes aligned with mandatory KSeF use in 2026, this term may replace the present 60-day standard period for qualifying taxpayers issuing e-invoices through the national KSeF system.<\/p>\n\n\n\n
60 days \u2014 current standard (until full KSeF rollout)<\/h3>\n\n\n\n
The basic VAT refund deadline<\/strong> currently remains 60 calendar days<\/strong> from the date of filing a correct VAT return showing excess input VAT over output VAT. During this period, the tax office may verify compliance before refunding the amount.<\/p>\n\n\n\n
180 days \u2014 no taxable sales; security shortens to 60<\/h3>\n\n\n\n
In cases where the taxpayer has no taxable sales in the period<\/strong> (thus no output VAT) and only incurred input VAT, the refund period may be extended to up to 180 days<\/strong> to allow for additional verification by the tax office. However, if the taxpayer provides appropriate security (e.g., bank guarantee or bill of exchange)<\/strong>, the extended period may be shortened to 60 days<\/strong>.<\/p>\n\n\n
\n![\"\"](\"https:\/\/polishtax.com\/wp-content\/uploads\/2026\/03\/VAT-Refund-under-Polish-VAT-Law-683x1024.jpg\")
<\/figure>\n<\/div>\n\n\nComparative Table of VAT Refund Deadlines and Conditions<\/h2>\n\n\n\n
Refund Term<\/strong><\/td> Deadline<\/strong><\/td> Key Conditions<\/strong><\/td><\/tr><\/thead> 15 days<\/strong><\/td> 15 calendar days<\/td> Online cash registers, \u226580% cashless sales, specified turnover & compliance<\/td><\/tr> 25 days<\/strong><\/td> 25 calendar days<\/td> Split payment VAT account + statutory conditions under Art. 87(6)<\/td><\/tr> 40 days<\/strong><\/td> 40 calendar days<\/td> Structured e-invoices via KSeF (from April 2026)<\/td><\/tr> 60 days<\/strong><\/td> 60 calendar days<\/td> Standard refund timeline (current general rule)<\/td><\/tr> Up to 180 days<\/strong><\/td> 180 calendar days<\/td> No taxable sales; extended verification<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n (*Note: actual deadlines begin from the date of filing the correct JPK_V7 VAT return or \u2014 for 15-day track \u2014 from the filing due date.)<\/p>\n\n\n\n
Practical Aspects<\/h2>\n\n\n\n
Bank Account in Poland \u2014 When is it Required and When Not<\/h3>\n\n\n\n
Refunds of Polish VAT are normally credited to a bank account. For accelerated refunds (15\/25\/40 days), the account must meet statutory requirements (e.g., domestic bank or SKOK account included in the VAT payer white list). The appropriate account details must be correctly reported as part of the filing.<\/p>\n\n\n\n
Possibility of Extending the Deadline for Audit<\/h3>\n\n\n\n
The tax office may extend any refund deadline<\/strong> if additional verification or audit procedures are necessary. Official extension notices are typically issued before the initial term expires.<\/p>\n\n\n\n
Bank Guarantee \/ Bill of Exchange \u2014 When Required<\/h3>\n\n\n\n
In cases where the standard 60-day term is extended (e.g., 180-day scenario), taxpayers may be asked to provide security<\/strong> such as a bank guarantee or bill of exchange to support earlier settlement, which may help shorten the refund period.<\/p>\n\n\n\n
Impact of KSeF on Refunds from 2026<\/h3>\n\n\n\n
The introduction of mandatory KSeF-based structured invoicing<\/strong> across all taxpayers will simplify documentation and is expected to make the 40-day refund term<\/strong> more widely applicable, gradually replacing the 60-day standard term.<\/p>\n\n\n\n
FAQ<\/h2>\n\n\n\n
How long does it take to get a VAT refund in Poland?<\/h3>\n\n\n\n
VAT Refund Deadlines in Poland (as of 2026)<\/p>\n\n\n\n
- \n
- 60 days (Standard period)<\/li>\n\n\n\n
- 40 days (KSeF shortened period)\u00a0<\/li>\n\n\n\n
- 25 days (Accelerated period)<\/li>\n\n\n\n
- 15 days (Preferential period)<\/li>\n\n\n\n
- 180 days (Extended period)<\/li>\n<\/ul>\n\n\n\n
Do I need a Polish bank account to receive a VAT refund?<\/h3>\n\n\n\n
If your company is registered as an active VAT taxpayer in Poland and files periodic returns (e.g., JPK_V7), a Polish bank account is mandatory.<\/p>\n\n\n\n
For EU-based businesses that are not<\/em> registered for VAT in Poland the refund can be paid into your bank account in another EU country.<\/p>\n\n\n\n
Can a non-EU company get a VAT refund in Poland?<\/h3>\n\n\n\n
Yes, a non-EU company can apply for a VAT refund in Poland, but the procedure (based on the Thirteenth VAT Directive) is more stringent than for EU companies. Detailed information on this topic can be found here<\/a>.<\/p>\n\n\n\n
What is the deadline to apply for a VAT refund in Poland?<\/h3>\n\n\n\n
For VAT-registered taxpayers in Poland, the standard refund deadlines are:<\/p>\n\n\n\n
- a minimum 80% cashless sales share<\/strong>,<\/li>\n\n\n\n