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
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3013
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.
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