TAX FREE system – changes as from January 1, 2022
Beginning with January 1, 2022 changes in the TAX FREE system related to the amendment of the Law on Goods and Services Tax are coming into force. TAX FREE is to provide sellers with quick and easy access to data regarding transactions made in the system. On the other hand, for travellers it means less formalities at the border and fast refund of paid VAT.
Check who is affected by these changes and how the tax refund process for travellers is going to change.
As it is known, travellers (natural persons) who do not have a permanent place of residence in the European Union may benefit from a refund of the tax paid when purchasing goods provided that:
- they have bought goods in Poland that are worth more than PLN 200.00,
- have received a receipt from a cash register and a TAX FREE document,
- they have exported the goods intact outside the EU and obtained a confirmation from a Customs and Fiscal Service officer.
What do business owners have to remember about?
Business owners who sell goods to such travellers must:
1) register on the Tax and Customs Electronic Services Portal. Over there, it will be verified whether the business owner in question is an active VAT taxpayer and whether they have at least one online cash register. These are necessary conditions to sell in the TAX FREE system as from January 1, 2022;
2) provide travellers with written information on the tax refund rules. It should be drawn up in four languages: Polish, German, English and Russian;
3) ensure that points of purchases are marked with a sign informing travellers about the possibility to buy tax refundable goods in those points of purchases.
TAX FREE from January 2022 – how is the document going to be issued?
Beginning with 1 January 2021, the paper form of the TAX FREE document will cease to function. From then on, the seller will issue an electronic document using the TAX FREE system while the traveller will in turn receive an electronic document, which the seller will send to them in an agreed way, or will get a printout of the TAX FREE electronic document.
How will the refund be made?
In order to receive the tax refund, it will be required to present the TAX FREE electronic document. Furthermore, an electronic confirmation issued by a customs and tax office concerning export of goods included in the document will be necessary too.
What about online cash register?
We would like to kindly remind you that business owner are obliged to replace cash registers with online ones until December 31, 2021, in order to sell goods under the tax refund system to travellers.
In order to register your company’s data on the Tax and Customs Electronic Services Portal and use the TAX FREE procedure, you must have
at least one online fiscal cash register in each point of purchase.
-126-130, art. 145b of the act of 11.03.20024 concerning tax on goods and services (Journal of Laws of 2021, item 685 as amended).
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