VAT Reclaims – Poland

VAT Name :
Podatek od towarow I uslug (PTU)

VAT Number Format :
1234567890 (10 characters)

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 4 months

Permitted Countries :
Iceland, North Macedonia, Norway, Switzerland

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges
• Other Costs (such as Repairs, Office expenses, Fairs, Seminars, Training, Goods purchased for resale)

1. Application Form :
   (Link)
   MUST be in Polish
2. Invoice list :
   Must be in PLN
3. Original invoices :
   Copies and interim invoices not accepted
4. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/ tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant. along with a notarized translation into Polish.
5. Signature :
   Director, president or authorized person

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00 or its equivalent in PLN. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00 or its equivalent in PLN.

Drugi Urząd Skarbowy Warszawa-Śródmieście
Jagiellońska 15
03-719 Warszawa
POLAND/ POLSKA