As a person, who is not a resident of the European Union (the “tourist”), You are entitled to get a reimbursement of tax, paid during the purchase of goods on the territory of the country, which have been exported by You in impeccable condition outside the European Union in your personal luggage.
Tax refund is entitled in case of the purchase of goods from an authorized dealer, who marked his sale points with the sign which informs tourists about the possibility of buying goods on which tax refund can be made.
Tax refund for tourists is made in PLN in the form of a cash payment by the dealer from whom the goods were purchased.
The tax refund can be made if the tourist exported purchased goods outside the European Union not later than the last day of the third month following the month in which he made the purchase.
Minimum total value of purchases, including VAT, in a personal document issued by a seller at which the tourist may request a refund of the tax paid on the purchase of goods is 200 PLN.
To obtain a refund, please follow the instructions below:
Step 1 In the store – purchase:
After making purchases in the emultimax.pl ask the staff for a Tax Refund cheque. The seller will give you a document called “VAT refund for travelers /” tax-free for tourists “. Make sure that your name, address and the number of your passport or other identity document has been entered correctly, and that the cash register receipt has been attached to the document and make a signature. The date on the issued cheque document must be consistent with the date on the receipt. The cheque and the receipt must be kept until the VAT refund is made.
Step 2 Confirmation by the customs office:
After checking Your exported goods and checking that Your personal data contained in “VAT refund for travelers /” tax-free for tourists ” document ( including the cash register receipt) is consistent with the data contained in the shown passport or other identity document, the customs office confirms the export of goods outside the European Union with the numerator stamp.’
This principle applies to exports of goods purchased in Poland as well as goods purchased in other EU countries.
Step 3 In the store – return:
The basis for the tax refund is the personal document issued by the seller, containing the amount of the tax paid by tourist, on which the customs office confirmed the export of goods by the numerator stamp not later than 10 months after end of the month of delivery.
Legal basis: Law of 1 April 2016 on tax on goods and services (Journal of Laws of 2016, item. 500).