VAT refund for UK companies

On 1st January 2021, due to the Brexit, Great Britain formally became a third country. It means the changes in the VAT settlements for all taxpayers. The transactions with GB treated so far as intra-Community acquisition and intra-Community delivery are defined now as import and export.

The changes also apply to VAT- REF procedure. Generally, the VAT- REF applications for the given year are submitted till the 30th September of the following year. The exception was VAT- REF for 2020 to GB. Till 31st March 2021 the taxpayers  had opportunity to submit the VAT- REF application for 2020 by electronic system, based on Directive 2008/9/EC. After this time, it is possible to submit the VAT- REF application based on the thirteenth EU Directive (86/560/EEC). 

The applications regarding the VAT refund  from third countries are filled as the  paper version in PL language and submitted to the Head of the Drugi Urząd Skarbowy Warszawa- Śródmieście. There is no possibility to file the VAT refund application via electronic system (as for applications submitted based on the Directive 2008/9/EC).

The application should refer to purchase of goods and services or the import of goods made during a period of not less than three months and not more than a calendar year. It may relate to a shorter period in case it concerns the last three months of a tax year. If the period to which the application relates is less than one tax year, but is not less than three months, the total amount of tax refund for which application is made must not be less than PLN equivalent of EUR 400. In case the period is one tax year, or remainder of a tax year, the amount of tax refund for which application is made must not be less than PLN equivalent of EUR 50. The conversions of the amounts expressed in EUR shall be made in accordance with the average exchange rate published by the NBP, applicable on the last working day preceding the day of invoice or customs document issue.

The taxpayer is obligated to attach to the application the following  documents in the original versions:

  • the VAT certificate attesting that the eligible entity is a taxable person of the value added tax, or of the tax of similar nature, registered in the country of their establishment,
  • invoices and custom documents.

The reimbursement shall be made in PLN on the provided taxpayer’s bank account opened in PL or in the country of his seat.

The VAT- REF application can be submitted on taxpayer’s behalf by the proxy.

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