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:
4525
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
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Author: Dušan Bučevac
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland: KSeF Invoice Visualization vs. Transaction Confirmation
Poland
Author: Ema Stamenković
Under KSeF, a structured invoice legally exists only once it receives a KSeF number; until then, the buyer may receive only a transaction confirmation, which is not an invoice and does not allow VAT deduction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland Plans New Tourist Tax Legislation
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
A new Polish bill would allow municipalities to introduce a daily tourist compensation fee for overnight stays, with limited exemptions. A new bill amending the Act on Local Taxes and Fees has been submitted to the Polish Sejm, allowing Municipal Councils to introduce a so-called "tourist compensation fee" collected at hotels. According to the bill's proponents, this is not a new tax but a fee. If... Read more
Poland: Consultation on VAT Refunds for Foreign Taxpayers
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
Poland is consulting on VAT refund rule changes for foreign taxpayers to align refund claims with KSeF e-invoicing requirements from 2026. The draft relaxes invoice attachment obligations but requires KSeF invoice identification numbers where available, with different evidence rules for EU and non-EU claimants. Poland has launched a public consultation (opened April 15, 2026, by the Ministry of Fi... Read more
Poland: KSef Errors and Possible Penalties
Poland
Author: Ema Stamenković
Poland’s KSeF rules provide a grace period in 2026, meaning taxpayers will not face financial sanctions for KSeF-related mistakes while adapting to the system. Let's delve deeper into this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland: E-Invoice for a Private Person Without Issuing a Receipt in Advance
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
If the customer requests and agrees to receive an electronic invoice, the seller may provide only the e-invoice while keeping the fiscal receipt stored in the online cash register’s memory. From January 1, 2027, this approach remains valid, provided the seller retains the required fiscal receipt and invoice identification details. If a customer accepts the store’s terms and conditions, there... Read more
Poland extends fuel VAT cut to Mid-May
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish government has extended VAT rate reductions on specific fuel products until May 15, 2026, formalized by Regulation No. 573. This aims to alleviate high energy costs for consumers and businesses, following prior efforts to stabilize the fuel market. The Polish government has officially extended the temporary reduction of VAT rates on specific fuel products. Originally set to expire at th... Read more