Rules of the VAT refund – Tax Free for buyers (tourists)
VAT can be refunded to people with permanent residence outside the European Union (EU).
Rules concerning VAT refund for foreign travellers are regulated by the act on the tax on goods and services and excise duty as well as implementing provisions to the act – regulations of the Minister of Finance. The Act of March, 11, 2004 on tax on goods and services – Section XII, Chapter 6, Art. 126-130 (Journal of Laws No. 54 item 535, as amended) and the Regulation of the Minister of Finance of March 28, 2011 (Journal of Laws No. 68, item 361).
In order to receive VAT refund, Buyer (tourist) placing an order at www.strefatenisa.com.pl should report that intention by a note, e.g. Tax Free in the "Add a comment to your orders" field. Apart from that, Buyer should specify his/her: full name, country, address of residence, series and passport number.
Orders with the prospect of VAT refund can be completed only if paid for by bank transfer in advance or in case of personal collection in the store and payment in cash or by card.
On the basis of Buyer's (tourist’s) data the document "TAX FREE FOR TOURISTS" will be drawn up. The said document shall include the following information: date and place of purchase, document number, data of Buyer (tourist), information about purchased products or services (name, quantity, net prices, VAT, gross prices), stamp and signature of Seller, a field specifying the amount of VAT, a form of VAT refund, date and signature of Buyer (tourist), as well as the declaration "I confirm the identity of the tourist and that the goods mentioned in the document were exported outside the European Union in an intact condition". Below the declaration there is a place for the signature of the customs officer, date, place and stamp supplied with the enumerator confirming the export of goods outside the territory of the European Union.
On the basis of the order we send Buyer (tourist) the goods, the document "TAX FREE FOR TOURISTS" and the receipt from the cash register. The amount of VAT provided on the document "TAX FREE FOR TOURISTS" is equivalent to the amount of VAT on the receipt from the cash register.
Buyer (tourist) should legibly sign the document "TAX FREE FOR TOURISTS" in the designated, dotted line.
Buyer (tourist) along with the goods and received documents can go to the border crossing where one should show the goods and documents to the customs officer.
Polish customs office or the customs office by which the goods are to be exported from the EU territory confirms the export on the document "TAX FREE FOR TOURISTS" after presenting the exported goods (in an intact condition) by the tourist and verifying the compliance of tourist's data contained in this document with the data contained in the presented passport or other identity document.
The document "TAX FREE FOR TOURISTS" entitles Buyer (tourist) to a refund of the paid VAT from the moment he/she obtains the confirmation of crossing the EU border from the customs officer, in the form of annotation on the document with date, signature and stamp supplied with the enumerator informing that the goods crossed the EU border in an intact condition.
The completed and stamped document "TAX FREE FOR TOURISTS" should be delivered to the „Strefa Tenisa” store no later than three months following the month of purchase.
Buyer (tourist) can get VAT refund in two ways. The first is to get reimbursement in cash in the „Strefa Tenisa” store located at al. Bohaterów Września 12 in Warsaw based on the presentation of the signed and stamped by a customs officer document " TAX FREE FOR TOURISTS. The second way is a bank transfer to the account indicated by Buyer (tourist).
In order to get VAT refund to the bank account one should send the document "TAX FREE FOR TOURISTS" to the address: „Strefa Tenisa”, al. Bohaterów Września 12, 02-389 Warszawa (Buyer keeps the receipt) with information regarding the account holder and IBAN bank account number and SWIFT code provided on the reverse of the document.
Minimum purchase amount, including VAT (provided on one form “TAX FREE FOR TOURISTS") entitling to obtain tax refund is PLN 300.