{"id":6217,"date":"2025-09-10T10:32:32","date_gmt":"2025-09-10T08:32:32","guid":{"rendered":"https:\/\/impolsarl.com\/2025\/09\/10\/foreign-vat-refund-for-2024-deadlines-procedure-and-key-information-for-entrepreneurs\/"},"modified":"2025-09-19T11:04:40","modified_gmt":"2025-09-19T09:04:40","slug":"foreign-vat-refund-for-2024-deadlines-procedure-and-key-information-for-entrepreneurs","status":"publish","type":"post","link":"https:\/\/impolsarl.com\/en\/2025\/09\/10\/foreign-vat-refund-for-2024-deadlines-procedure-and-key-information-for-entrepreneurs\/","title":{"rendered":"Foreign VAT Refund for 2024 – Deadlines, Procedure and Key Information for Entrepreneurs"},"content":{"rendered":"\n

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. <\/p>\n\n

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. <\/p>\n\n

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 \u2013 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. <\/p>\n\n

The most important deadlines regarding VAT refunds for 2024 are:<\/p>\n\n