Advanced Search

Regulation Of The Minister Of Finance On March 28, 2011 On The Determination Of Patterns: The Mark Indicating That Travellers Purchase Options At The Point Of Sale Of The Goods, Which Shall Be Entitled To Reimbursement Of Tax On Goods And Services, And...

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 28 marca 2011 r. w sprawie określenia wzorów: znaku informującego podróżnych o możliwości zakupu w punktach sprzedaży towarów, od których przysługuje zwrot podatku od towarów i usług, oraz stempla potwierdzającego w

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

REGULATION OF THE FINANCE MINISTER 1)

of 28 March 2011

on the definition of designs: a sign informing travellers of the possibility to purchase at points of sale of goods subject to a refund of the tax on goods and services, and a stamp confirming the export of goods outside the territory of the European Union, and specify the necessary data to be included in the document providing the basis for the reimbursement of the travel tax

On the basis of art. 130 (1) 1 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. 1. 2) ) The following shall be managed:

§ 1. The Regulation shall specify:

1. the model of the sign informing the travellers referred to in Article 126 (1) 1 of the Act of 11 March 2004. the tax on goods and services, hereinafter referred to as 'the Act', of the possibility to purchase goods from which the goods and services are reimbursed;

2) a model of the stamp confirming the export of goods outside the territory of the European Union;

3) the necessary data, which should contain the document providing the basis for the reimbursement of the tax on goods and services of traveller.

§ 2. Model of the sign informing the travellers referred to in art. 126 (1) 1 of the Act, on the possibility to purchase goods from whom the tax return on goods and services is entitled, constitutes Annex No. 1 to the Regulation.

§ 3. The model of the stamp confirming the export of goods outside the European Union is set out in Annex 2 to the Regulation.

§ 4. The document referred to in art. 128 (1) 2 of the Act, should include at least:

1. the inscription: "VAT REFUND FOR TRAVELLERS", and under it: "TAX FREE FOR TOURISTS";

2) the number of the document;

3. seller data:

(a) name,

(b) address,

(c) NIP;

4) the name of the village and the date of the sale;

5) the name and name of the traveller;

6. the address of the traveller:

(a) country,

(b) town,

(c) street name,

(d) house number, premises;

7) the number of the passport or other document stating the identity of the traveller and the name of the country which issued the passport or other document stating the identity of the traveller;

8) the name of the goods sold, the measure and quantity of the goods, the net unit price of the goods, the net value of the goods, the rate and amount of the tax on goods and services, the gross value of the goods, the amount of the tax on goods and services in total and the gross value of the goods in total;

9) the signature of the traveller and the legible signature of the seller;

10) information: " The document provides the basis for applying by travellers not domicile in the territory of the European Union for a refund of the tax on goods and services from purchased goods which have been exported intact outside the territory of the European Union-art. 126-130 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. zm.). ";

11) [ 1] (repealed);

12) [ 2] the inscription: "I confirm the identity of the traveller and that the goods listed in the document have been exported outside the European Union" and a place for the signature of the customs officer and the stamp "Polska-Cło";

13) a place on the stamp confirming the export of goods outside the European Union;

14) the form of a refund of the tax on goods and travel services; where the refund of tax has:

(a) be made in the form of a cash payment: " Repayment of tax in the amount......................... indicate the place where the date of the tax return received and the signature of the traveller,

(b) take place in a non-cash form, indicate in what form the tax refund is to take place;

15) [ 3] place for official observations.

§ 5. This Regulation shall enter into force on 1 April 2011. 3)

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).

2) The amendments to the said Act were announced in Dz. U. of 2005 No 14, pos. 113, No 90, pos. 756, Nr 143, poz. 1199 and No 179, pos. 1484, 2006 Nr 143, pos. 1028 and 1029, 2007 Nr 168, poz. 1187 and No. 192, pos. 1382, 2008 No. 74, item. 444, Nr 130, poz. 826, Nr 141, poz. 888 i Nr 209, poz. 1320, of 2009 No 3, pos. 11, Nr 116, poz. 979, Nr 195, pos. 1504, Nr 201, pos. 1540 and No. 215, pos. 1666, of 2010 No. 57, item. 357, Nr. 75, pos. 473, Nr. 107, pos. 679, No. 226, pos. 1476, Nr 238, poz. 1578, Nr. 247, pos. 1652 and No 257, pos. 1726 and 2011 No. 64, pos. 332.

3) This Regulation was preceded by the Ordinance of the Minister of Finance dated 26 April 2004. on the definition of models: the sign informing travellers of the possibility to purchase at points of sale of goods subject to a refund of the tax on goods and services, the name of the imitated document giving rise to the reimbursement of the travel tax, and a stamp confirming the export of goods outside the Community (Dz. U. Nr. 88, pos. 838), which is losing power on the date of entry into force of the Act of 18 March 2011. amending the Act on Tax on Goods and Services and the Act-Law on Measure (Dz. U. No 64, pos. 332).

Annex 1. [ SPECIMEN OF THE MARK FOR THE DETERMINATION OF THE POINTS OF SALE OF THE GOODS, INFORMING TRAVELLERS OF THE POSSIBILITY TO PURCHASE GOODS FROM WHOM A REFUND OF THE TAX ON GOODS AND SERVICES IS ENTITLED]

Annexes to the Regulation of the Minister of Finance
of 28 March 2011 (pos. 361)

Annex No 1

MODEL OF THE MARK FOR THE DETERMINATION OF THE POINTS OF SALE OF THE GOODS, INFORMING TRAVELLERS OF THE POSSIBILITY TO PURCHASE GOODS FROM WHOM A REFUND OF THE TAX ON GOODS AND SERVICES IS ENTITLED

infoRgrafika

Description:

The sign is made in the form of a self-adhesive sticker with dimensions of 140 x 120 mm.

Background: white color.

Frame: green color; width 5 mm.

Letters: colour black; letters in the words "VAT RETURN" and "TAX FREE"-15 mm, and in words "FOR TRAVELLERS" and "FOR TOURISTS"-7 mm.

Annex 2. [ SPECIMEN OF A STAMP CONFIRMING THE EXPORT OF GOODS OUTSIDE THE EUROPEAN UNION ON A DOCUMENT WHICH IS THE BASIS FOR THE RETURN OF THE GOODS AND SERVICES TAX TRAVELLED]

Annex No 2

MODEL OF THE STAMP CONFIRMING THE EXPORT OF GOODS OUTSIDE THE EUROPEAN UNION ON THE BASIS FOR THE REFUND OF THE TRAVELLER ' S GOODS AND SERVICES TAX

The stamp is a rectangle with dimensions of 47 x 25 mm.

At the top of the stamp, there is the name of the customs office confirming the export of goods outside the territory of the European Union. Under the name of the customs office, a six-digit customs branch identification code shall be placed, within the area of which the export confirmation point is located, and the four-digit stamp number next to it.

Before the number of the identification code of the customs branch, after the number of that code, and also before the stamp number and after the stamp number, the asterisk shall be placed.

The height of the letters and numbers located at the top of the stamp shall be 3 mm.

In the central part of the stamp, the 5-digit number, changing each time the stamp is applied, and the timestamp-in the RR-MM-DD system (the two-digit year, the two-digit month and the two-digit day marking). The height of the digits in this part of the stamp shall be 3,5 mm.

At the bottom of the stamp there is the inscription "VAT-PHRASE", whose letters are 4 mm high. Before this sign, and also after it, a cross is placed.

[ 1] § 4 point 11 repealed by § 1 item 1 of the Ordinance of the Minister of Finance dated 14 March 2013 amending the Regulation on the definition of designs: the sign informing travellers of the possibility of buying in points of sale of goods from which a refund of the tax on goods and services is entitled, and a stamp confirming the export of goods outside the territory of the European Union, as well as the definition of the necessary data, which should contain the document providing the basis for the reimbursement of the travel tax (Journal of Laws of the Republic of Poland 360). The amendment came into force on 1 April 2013.

[ 2] § 4 point 12 in the wording set by § 1 item 2 of the Ordinance of the Minister of Finance dated 14 March 2013 amending the Regulation on the definition of designs: the sign informing travellers of the possibility of buying in points of sale of goods from which a refund of the tax on goods and services is entitled, and a stamp confirming the export of goods outside the territory of the European Union, as well as the definition of the necessary data, which should contain the document providing the basis for the reimbursement of the travel tax (Journal of Laws of the Republic of Poland 360). The amendment came into force on 1 April 2013.

[ 3] § 4 point 15 added by § 1 item 3 of the Ordinance of the Minister of Finance dated 14 March 2013 amending the Regulation on the definition of designs: the sign informing travellers of the possibility of buying in points of sale of goods from which a refund of the tax on goods and services is entitled, and a stamp confirming the export of goods outside the territory of the European Union, as well as the definition of the necessary data, which should contain the document providing the basis for the reimbursement of the travel tax (Journal of Laws of the Republic of Poland 360). The amendment came into force on 1 April 2013.