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VAT refund

GLC tax advice on obtaining VAT refund calculated in another EU member state is professional assistance of tax advisors in preparing the application and full support in the process of obtaining the value added tax refund.

The refund of value added tax is due when goods or services are acquired on the territory of one of the Member States, or, in respect of goods which were imported into the territory of that Member State, if the taxpayer used those goods to perform such business activities that entitle him to reduce the amount of the output tax by the amount of input tax charged on the territory of the Republic of Poland.

Goods and services purchased within the EU that are usually covered by the VAT-REF application are as follows:

  • company equipment
  • hotel accommodation
  • fuel
  • motorway and car park charges
  • car repairs (including parts)
  • purchased electronic devices
  • participation in fairs and conferences
  • training

The VAT refund application may be submitted by taxpayers, who in the relevant time period:

  • were not exempt from tax pursuant to art. 113 of the VAT Act
  • did not only exclusively make deliveries of goods or services exempt from tax (except for transactions referred to in Article 86 (9) of the VAT Act)
  • were taxpayers in the understanding of art. 15 of the VAT Act
  • in the Member State where the refund is due, in the territory where they purchased goods or services or imported into that Member State, the taxpayer did not have established business or permanent place for business activities from which they would carry out economic transactions or, in the absence of a registered office or permanent place of business, they did not have a permanent place of residence or a regular place of residence.

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I miejsce w Polsce

wg. Rankingu Rzeczpospolitej

Strona naszej kancelarii została wybrana najlepszą wśród stron doradców podatkowych w 2020 roku.

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I MIEJSCE W POLSCE

wq. Rankingu Rzeczpospolitej

Strona naszej kancelarii została wybrana najlepszą wśród stron doradców podatkowych w 2020 roku.

Zobacz ranking Rzeczpospolitej