VAT refund procedures available in Poland

Overview: VAT refund in Poland—who can get a refund and how

Poland’s VAT system allows taxpayers to recover value added tax (VAT) when input VAT exceeds output VAT for a given tax period. Refunds are available to taxpayers in Poland through the domestic Polish VAT return (JPK_V7), to EU businesses under Directive 2008/9/EC (via the home Member State portal), and to non-EU businesses under a 13th-Directive-type procedure if reciprocity applies. Depending on eligibility and compliance, refunds may be paid to a standard bank account in Poland or—on accelerated tracks—to a VAT account (split payment) or under new fast-tracks described below.

Who can request a refund (taxpayer scope in Poland and abroad)

• Taxpayers in Poland registered for VAT who report input VAT exceeding output VAT in a period may request a refund or carry forward the VAT credit to the next return.
• EU taxpayers not established in Poland may apply for a refund of Polish VAT through their home tax administration under Directive 2008/9/EC; the application is then forwarded to the Polish tax authorities.
• Non-EU businesses may request a refund of Polish VAT under reciprocity rules (13th-type procedure) filed with the Head of the Second Tax Office Warszawa-Śródmieście.

Domestic path: Polish VAT return (JPK_V7) and core deadlines

• Filing rhythm and deadline: VAT returns in Poland (JPK_V7M monthly or JPK_V7K quarterly) must be submitted electronically by the 25th day of the month following the settlement period; VAT due must be paid on the same date.
• Refund timelines now available: 15 days (preferencyjny), 25 days (split-payment VAT account), 40 days (shortened term for KSeF e-invoices), 60 days (standard), up to 180 days (no taxable sales; security may shorten).
• Where the refund is paid: typically to a bank account in Poland; 25-day refunds are paid to the VAT account; 15- and 40-day tracks follow their own rules below.

New fast-track refund terms: 15 days and 40 days

15 days — termin preferencyjny

Applies exclusively to VAT taxpayers who register sales on online cash registers connected to the Central Repository of Cash Registers (CRK) and where over 80% of those transactions are cashless (bezgotówkowe). Keywords: refund, polish VAT, cash register, tax administration, requirements for VAT returns.

40 days — termin skrócony (KSeF)

Available to taxpayers issuing structured invoices via KSeF. Conditions include issuing structured invoices in all cases where an invoice must be issued and having, during the last 12 months, a bank account listed in the VAT taxpayers’ whitelist (Wykaz podatników VAT). Keywords: KSeF, structured invoice, polish VAT, apply for a refund, vat refund applied.

Split payment mechanism (polish VAT, VAT account, faster refunds)

Poland’s split payment mechanism separates B2B payments into net (to the supplier’s main account) and VAT (to a VAT account). Requesting refund to the VAT account can unlock the 25-day term. Split payment is mandatory for certain high-risk transactions (Annex 15) above PLN 15,000 and widely used to mitigate risk and speed up refunds. Keywords: split payment mechanism, vat account, apply for VAT refund, vat back.

EU path: VAT refund in Poland for EU taxpayers (Directive 2008/9/EC)

• How to apply for a refund: submit electronically to your home Member State portal; the administration forwards the claim to Poland.
• Deadline: 30 September of the calendar year following the tax year/period covered by the application.
• Scope and evidence: input VAT on Polish costs used for taxable business activities; invoices and clarifications may be requested by the Polish tax office; the refund is paid in PLN after approval.

Non-EU path: refund of Polish VAT (13th-type procedure)

• Who applies: non-EU businesses with reciprocity recognized by Poland.
• Where to file: the Head of the Second Tax Office (Drugi Urząd Skarbowy) Warszawa-Śródmieście.
• Periods: at least three months and up to a tax year.
• Payout: refund in PLN by bank transfer (fees/FX outside tax office remit).

Requirements for VAT returns and refund application (compliance checklist)

• Registration and profile: registered as VAT in Poland (domestic) or not established in Poland (cross-border). Ensure correct VAT registration data and bank account in Poland if applicable.
• Substantiation: VAT invoices that meet Polish formal criteria; expenses linked to taxable activities; observe any blocked input VAT categories under Polish VAT law.
• Payment trail: bank transfer proofs where relevant; for 25-day refunds, request payout to the VAT account and keep split-payment evidence; for 15-day ensure CRK linkage and >80% cashless; for 40-day ensure KSeF usage and whitelist account condition.
• Timeliness: application must be submitted by the statutory deadline (25th for JPK_V7; 30 September for EU portal claims; national timelines for non-EU).
• Consistency: records and returns parts of JPK_V7 must match; correct any discrepancies before you request a refund.

Step-by-step: how to apply for VAT refund (domestic Polish VAT return)

1. Close the period and confirm that input VAT exceeds output VAT; decide whether to carry forward the VAT credit or to request a refund.
2. Prepare JPK_V7M or JPK_V7K (records + return). Ensure that invoices and payments are posted correctly and that the tax base is accurate.
3. Choose the path in the return:
   • 15-day: declare eligibility—CRK-connected cash registers and >80% cashless share of those sales.
   • 25-day: request payout to the VAT account under split payment and meet Article 87 conditions.
   • 40-day: confirm KSeF structured invoicing in all required cases and whitelist account condition.
   • 60-day: standard refund to bank account in Poland.
   • 180-day: when there are no taxable sales; security may shorten the term.
4. Attach or retain proofs as required (payments, KSeF usage, CRK settings, whitelist account status).
5. Submit electronically by the 25th and monitor the tax office inbox; respond to queries in Polish within the indicated deadline to avoid delays.

Step-by-step: how EU taxpayers request a refund (apply for a refund via Member State)

1. Verify no establishment in Poland during the refund period and no taxable sales other than permitted exceptions.
2. File the refund application through your home Member State portal by 30 September following the tax year; include the period (minimum 3 months up to a full year) and cost categories.
3. Watch for requests from Polish tax authorities (via your portal); upload invoices/clarifications promptly to keep the decision moving.

Step-by-step: how non-EU taxpayers request a refund (apply for VAT refund)

1. Check reciprocity and gather VAT invoices, import SAD documents if applicable, proof that costs relate to taxable activities.
2. Prepare the application for the Head of the Second Tax Office in Warsaw; the period should cover at least 3 months and not exceed a tax year.
3. Submit the claim and respond to any information requests; receive your tax refund in PLN once the decision issues.

VAT refund procedures in Poland — checklist and timelines (table)

Q&A — VAT refund procedures available in Poland (apply for VAT, refund claims, deadlines)

What are the new 15-day and 40-day VAT refunds?

• 15 days: for VAT taxpayers registering sales on cash registers connected to the Central Repository of Cash Registers (CRK), with >80% of those transactions cashless.
• 40 days: for taxpayers issuing structured e-invoices via KSeF; among other conditions, all invoices that must be issued are issued in KSeF, and the taxpayer has had an account on the VAT whitelist for the last 12 months.

How do these interact with the existing 25/60/180-day terms?

They complement the existing paths. You can still use the 25-day split-payment route to the VAT account, the 60-day standard route, or the 180-day route when there are no taxable sales.

Do I need a Polish bank account to receive the refund?

For standard payouts, a bank account in Poland is typically required. The 25-day path pays to the VAT account. For 15- and 40-day tracks, follow the CRK/KSeF specific rules and keep evidence ready.

In case of VAT refunds through 13th-type procedure and Directive 2008/9/EC Polish bank account is not required.

What documents should I keep for a 15- or 40-day claim?

• For 15-day: CRK connection settings, evidence that >80% of registered transactions were cashless.
• For 40-day: KSeF issuance logs confirming structured invoices in all required cases; proof your settlement account has been on the VAT whitelist for the last 12 months.

You can find more information here

https://www.podatki.gov.pl/en/value-added-tax/vat-refunds

https://www.podatki.gov.pl/media/6909/manual-for-filling-in-application-vat-ref.pdf

Need Expert Support?

Contact us at office@intertax.pl to get VAT refund