TAX-FREE is a VAT refund system for travelers who do not have their permanent residence in the territory of the EU.
It is defined for:
- a traveler who has purchased goods in Poland above PLN 200,
- received a receipt from the cash register,
- the goods intact outside the territory of the EU and obtained confirmation from an officer of the Customs and Tax Service.
TAX free system for travelers in Poland from 2022
Public
Poland
Author: Kristina Dosen
Category:
General information
Views:
2189
Content accuracy validation date:
13.12.2021
Content accuracy validation time:
11:25h
Currently, paper document circulation is in force. From January 1, 2022, all sellers in the VAT refund system for travelers will be required to issue TAX-FREE documents in electronic form-paper, document circulation will not be used anymore. The new solution will provide entrepreneurs with quick and easy access to data on transactions carried out in the TAX-FREE system and will facilitate settlements with both travelers and tax authorities. Therefore, less than a month is left for entrepreneurs who will want to sell in the TAX-FREE procedure after January 1, 2022.
The travelers should buy at points of sale marked with the TAX-FREE logo (min. PLN 200 from one seller) and report to the seller that the buyer wants to use TAX-FREE. After that, the buyer will need to choose the method of tax refund (non-cash, cash), to choose the form of the TAX-FREE document (electronic version sent to e-mail, e.g. in pdf or printout format). For sellers, it is important to register to TAX-FREE. Regarding that, all purchased goods must be included in the TAX-FREE document. If not, report it at the border.
On the border, it is needed to show the officer of the Customs and Tax Service your TAX-FREE documents (printed or on a mobile device), present the exported goods (on request). The TAX-FREE system will generate an electronic confirmation of export for all TAX-FREE documents presented. On request, the printed documents will be stamped POLSKA - CŁO.
Let us remind you about the procedure of registration of sellers in the new system, in short terms: enter the Platform of Electronic Tax and Customs Services (PUESC), where we will be guided step by step through the registration process. During it, it will be verified whether the entrepreneur is an active VAT payer and whether he has at least one online cash register.
These are the conditions necessary to sell goods in the TAX-FREE system from the beginning of 2022.
Other news from Poland
Poland set to launch VAT Deposit System in October 2025: important features
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more
Large tax inspections in Poland – fines for missing receipts
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has intensified tax inspections this summer, targeting especially seasonal retailers and focusing on the proper issuance and delivery of fiscal receipts, with fines of up to PLN 1,000 per violation. Authorities emphasize that printed receipts must be physically handed to customers (or sent electronically if agreed), and failure to do so—even if printed—is treated as a violation. Tax audits... Read more
Polish Parliament approves rollout of National e-Invoice System.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Parliament has approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026 for large businesses, with full adoption by 2027. The reform includes delayed penalties and register transition, along with a shortened VAT refund period from 60 to 40 days to support business cash flow. Few days ago, the Sejm passed a bill int... Read more
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 20... Read more
Poland clarifies VAT Rules for Deposit system ahead of October launch.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked. On July 3, 2025, Poland’s Ministry of Financ... Read more
New document was uploaded: Ordinance of the Minister of Finance from June 30, 2025 regarding software-based cash registers
Poland
Author: ...
This regulation applies to cash registers in the form of software in Poland and exists along with the general regulation for cash registers in the form of hardware. This applies to specific sectors and contains legal and technical requirements for these cash registers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Ordinance of the Minister of Finance from June 25, 2025 regarding cash registers
Poland
Author: ...
This regulation regulates the method of keeping sales records using cash registers in Poland, including those for special use for a given type of activity, and the conditions and method of using cash registers, including the method of ending the use of cash registers in the event of termination of business activity or the operation of cash registers, the method of issuing documents from cash registers and special cases of issuing proof of sale to the buyer, and other requirements… Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login