A VAT refund guide to Poland
Which countries have reciprocity with Poland?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Poland?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 23% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Podatek od towarow i uslug |
| VAT number format | PL 1234567890 (PL followed by 10 number digits) or 123-45-67-890 (10 number digits) |
| Exemptions | Entertainment, Accommodation, Food, drink and restaurant services |
| Key Deadlines | 30th September (8th and 13th directive) |
| Threshold |
Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or less (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions. However, the government plans on implementing B2B invoicing in February 2026 |
Frequently Asked Questions
The following documents would generally need to be submitted for a Poland VAT refund:
For refunds under the 8th Directive – invoices for which a refund of VAT in Poland is being claimed and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent) as well as a bank declaration.
For refunds under the 13th Directive – invoices for which a refund of VAT in Poland is being claimed, a valid tax certificate, completed claim form as well as the documents for your appointed agent (if applicable).
Poland VAT refunds are paid out in Polish Złoty (PLN) only, and the receiving bank account must be able to receive payment in PLN.
Generally an entity will only be entitled to claim a Poland VAT refund if that entity is not established in Poland, does not have a Poland VAT registration (thus, it does not have a VAT number in Poland), and does not make any taxable supplies that would be subject to VAT in Poland. Additionally, the entity must be established in a country that offers reciprocal treatment to Polish entities regarding VAT refunds.
In addition to the standard Poland VAT rate of 23%, there are also reduced Poland VAT rates of 8% and 5% which are generally applied to items such as foodstuff, pharmaceutical and medical supplies and public transport. All expenses generally claimable in a Poland VAT refund will be subject to VAT in Poland at the standard Poland VAT rate, except for taxi and public transport fares, which are subject to the reduced Poland VAT rate of 8%.
For Poland VAT refunds under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For Poland VAT refunds under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Poland VAT Authority. VAT IT will be able to assist with submitting your Poland VAT refunds.
Original receipts and invoices are not required for Poland VAT refunds under the 8th Directive, and photocopies may be submitted. Original invoices are however required for Poland VAT refunds under the 13th Directive.
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