From July 1, 2021, companies that will sell in the TAX-FREE system can register on the Platform for Electronic Tax and Customs Services (PUESC).
It is used to issue and register electronic TAX-FREE documents, as well as to record the amounts of VAT refunds paid to travelers. Starting registration 6 months before the changes are introduced will enable entrepreneurs to adapt their activities to the transition to the electronic form of TAX-FREE.
More details are as follows.
The registration of companies that will sell in the tax-free system in Poland
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Poland
Author: Kristina Dosen
Category:
General information
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688
Content accuracy validation date:
16.07.2021
Content accuracy validation time:
10:33h
Registration is obligatory for entrepreneurs who want to sell in the TAX-FREE system from January 1, 2022. Therefore, from January 1, 2022, all sellers in the VAT refund system for travelers will be required to issue TAX-FREE documents in electronic form. Currently, the paper circulation of documents is in force, and the export of goods outside Poland / EU is confirmed with a stamp.
VAT refund for travelers is a possibility to obtain a refund of VAT paid when purchasing goods in Poland by a traveler who has no permanent place of residence in the EU. The refund may be made for a traveler who:
- bought goods in Poland worth over PLN 200,
- received a receipt from the cash register and a TAX-FREE document,
- exported the goods intact outside the EU and obtained confirmation from an officer of the Customs and Tax Service.
How to register:
In short terms: After registering on the PUESC portal, the entrepreneur indicates the places where he will make sales and tax refunds in the TAX-FREE procedure via the TAX-FREE National Teleinformation System. Compared to the current system, the entrepreneur is not required to attach a receipt from the cash register to the TAX-FREE document. Entrepreneurs will issue TAX-FREE documents in electronic form. Information and documents are provided to the KAS authority through PUESC. The changes in the TAX-FREE system are also accompanied by a change in the graphic symbol used by sellers to mark the points where they sell goods to travelers who do not have their permanent place of residence in the European Union.
4 main steps:
- Indicate the place or places of business where the sale and tax refund will be conducted in the TAX-FREE procedure. The sellers will display a list of places of business reported to the Central Register and Information on Economic Activity (CEIDG) or the National Court Register (KRS). He selects those in which he will carry out sales and tax refunds in the TAX-FREE procedure.
- Assign unique numbers of on-line cash registers to the place or places of business where sales will be conducted in the TAX-FREE procedure.
- Indicate persons authorized on behalf of the seller (employees) to perform activities in the TAX-FREE system and assign them specific roles/functionalities related to sales and tax refund (this is an optional step). From the list of available functionalities, the seller selects those that will be performed by employees NOTE: the employee should first register, at least in a simplified manner, on the PUESC platform and obtain an IDSISC number.
4. Indicate the entity that acts as an intermediary in VAT refund for travelers - the seller indicates the entity with whom he concluded a tax refund agreement. This does not apply to sellers who refund travelers' tax themselves.
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