Poland - VAT Refunds
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* Information not yet provided by national authorities
If your registered office is in a third country, VAT refunds may be made to a non-EU country only if the rules governing refunds to companies in that country are the same as those applicable in Poland (principle of reciprocity).
The VAT Department takes the view that the wording proposed by the Commission cannot apply to companies with a registered office in Poland (then the general VAT refund rules apply) but probably concerns situations in which a company does not have a registered office in Poland but is registered in a non-EU country (in which case VAT refunds are possible in accordance with the principle of reciprocity).
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