The refund of foreign VAT is an opportunity to recover tax on expenses incurred by entrepreneurs conducting business in other countries. The rules of this process differ depending on whether the refund concerns European Union countries or non-EU countries. In each case, however, it is crucial to comply with the regulations and observe the deadlines, as missing them means the irrevocable loss of the right to a refund.
For VAT refunds from EU countries, the legal basis is Directive 2008/9/EC. Entrepreneurs from Poland and other Member States submit applications electronically, via the e-Deklaracje portal, using the VAT-REF form. Scans of invoices or customs documents must be attached to the application, and upon request, also proof of payment. The refund covers expenses incurred in the course of business activities, such as fuel purchases, accommodation, road tolls, vehicle rental or participation in industry events.
For VAT refunds from non-EU countries, such as the United Kingdom, Switzerland or Norway, the procedure is different and based on the principle of reciprocity. Applications are submitted directly to the tax authorities of the given country, and the formal requirements may be significantly stricter – it is often necessary to provide original invoices as well as additional documents confirming the link between the expenses and business activity. Deadlines vary depending on the country, which makes it essential to familiarize oneself with local regulations.
The most important deadlines regarding VAT refunds for 2024 are:
- 30 September 2025 – deadline for VAT-REF applications in EU countries
- 31 December 2025 – example deadline in the United Kingdom, while other countries may have their own cut-off dates
The VAT refund procedure is financially beneficial but at the same time complex and subject to strict requirements. Any formal error, missing document or delay in filing may result in the refusal of the refund, and consequently, financial loss for the entrepreneur. It is therefore advisable to entrust this process to specialists who have experience in dealing with tax administrations across multiple countries and who ensure the completeness and timeliness of documentation. Our firm has for years successfully assisted entrepreneurs in recovering VAT both from the EU and outside the EU, handling proceedings in 22 European countries.
Contact us to safely and timely obtain a foreign VAT refund for 2024 and avoid the risk of losing your rightful funds.
