Natural persons not having permanent residence on the territory of the Union, heretofore known as “travellers,” are entitled to a refund of tax paid for goods purchased in the country, which were transported intact by them out of the territory of the Union in their personal luggage.

The place of permanent residence is determined on the basis of a passport or another identity document. A tax refund is not owed for purchase of engine fuels.

Personal luggage is understood as all luggage that the traveller can present to customs bodies when entering the territory of a country, as well as luggage that he shows to customs bodies later, with the condition that proof is given that the luggage was registered as accompanying luggage at the moment the trip commenced by the enterprise that was responsible for his transport.

The place of permanent residence, pursuant to the provisions of the Act on Tax on Goods and Services, is determined on the basis of a passport or another identity document. If this data does not arise from the passport, confirmation of the place of permanent residence must result from another identity document, such as one equivalent to the Polish identity card. If the traveller leaves the territory of the Union from a country other than Poland, the tax refund is owed if the personal sales document was confirmed by the last customs office of exit outside of the territory of the Union.

Conditions that the traveller must fulfill in order to receive a VAT refund:

  • A tax refund can be obtained by a person who lives permanently outside of the Union.
  • The goods must be transported intact outside of the territory of the Union in the traveller’s personal luggage.
  • The goods must be transported no later than the last day of the third month after the month in which the purchase was made.
  • The basis for the tax refund is presentation by the traveller of the personal document issued by the seller, containing in particular the amount of tax paid at the time of purchase.
  • Transport of the goods should be confirmed on that document by the customs office with a numbered stamp.
  • A receipt from a cash register, issued by the seller, should be attached to the document.
  • The traveller can demand the refund of paid tax when obtaining the goods, if the combined value of purchases together with VAT, resulting from the personal document issued by one seller, amounts to a minimum of 200 PLN.


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We base our activity on administrative court rulings. The Central Database of Administrative Court Rulings is published on the NSA (Supreme Administrative Court of Poland) webpage NSA.