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

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On the basis of article. paragraph 130. 1 of the Act of 11 March 2004 on tax on goods and services (Journal of laws No. 54, item 535, as amended. 2)) are managed as follows: § 1. The regulation defines: 1) a model of the mark that indicates that the travellers referred to in article 1. paragraph 126. 1 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as the "Act", about the possibility of purchase of goods, of which shall be entitled to reimbursement of tax on goods and services;

2) stamp certifying export of goods outside the European Union;

3) necessary data, which should contain the document that is the basis for the refund of tax on goods and services to travellers.

§ 2. A model of the mark that indicates that the travellers referred to in article 1. paragraph 126. 1 of the Act, about the possibility of purchase of goods, of which shall be entitled to reimbursement of tax on goods and services, is given in annex 1 to the regulation.

§ 3. Pattern stamp certifying export of goods outside the European Union is given in annex 2 to the regulation.

§ 4. The document referred to in the article. 128 paragraph 1. 2 of the Act, should include at least: 1) inscription: "VAT REFUNDS for TRAVELLERS", and under it: "TAX FREE FOR TOURISTS";

2) the number of the document;

3) salesperson: a) the name, b) address, (c)) D & C;

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

5) surname and first name of the traveller;

6) the address of the traveller: a) country, b), c) street name, d) house number, apartment;

7) passport or another document confirming the identity of the traveler and the name of the country which issued the passport or other document establishing the identity of the traveller;

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

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

10): "the document is the basis for competition by travellers who do not have their permanent place of residence in the territory of the European Union for refund of tax on goods and services from the acquired goods intact have been exported outside the European Union – art. 126-130 of the Act of 11 March 2004 on tax on goods and services (Journal of laws No. 54, item 535, as amended). ";

11) [1] (repealed)

12) [2]: "I can confirm the identity of the traveler, and that the goods listed in the document are exported outside the territory of the European Union" and a place for the signature of an official of customs and stamp "Poland-Duty";

13) place the stamp certifying export of goods outside the European Union;

14) form of refund of tax on goods and services to the traveller; in the case when the tax return is: a) be made in the form of cash withdrawal, you must embed the inscription: "tax refund in the amount of................................., I received (break)", and below it indicate where to insert the date you received the refund, and the signature of the traveller, b) occur in non-cash form, you must specify in what form the tax return is to take place;

15) [3] place comments.

§ 5. The regulation shall enter into force on 1 April 2011.3) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) amendments referred to the Act were announced in the journal of laws of 2005, no. 14, item. 113, no. 90, item. 756, # 143, item. 1199 and No. 179, item. 1484, 2006 # 143, item. 1028 and 1029, 2007 # 168. 1187 and # 192. 1382, 2008 No 74, item. 444, # 130, poz. 826, no. 141, item. 888 and No. 209, item. 1320, 2009 # 3, item. 11, Nr 116, poz. 979, Nr 195, poz. 1504, no. 201, item. 1540 and # 215, poz. 1666, 2010 # 57, item. 357, no. 75, item. 473, no. 107, item. 679, no. 226, item. 1476, # 238, item. 1578, # 247. 1652 and # 257, item. 1726 and 2011 No. 64, item. 332.3), this regulation was preceded by a regulation of the Minister of Finance on April 26, 2004 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, personal document the basis for the refund of tax to travellers and the stamp certifying export of goods outside the territory of the Community (OJ No 88, item 838) which shall be repealed on the date of entry into force of the Act of March 18, 2011, amending the law on tax on goods and services and the law-the law of measures (Journal of laws No. 64, item 332).

Annex 1. [CHARACTER MODEL FOR THE DETERMINATION OF THE POINTS OF SALE OF THE GOODS, INFORMING TRAVELLERS ABOUT THE POSSIBILITY OF PURCHASE OF GOODS, OF WHICH SHALL BE ENTITLED TO REIMBURSEMENT OF TAX ON GOODS AND SERVICES]

The annexes to regulation of the Minister of Finance of 28 March 2011 (. 361) Annex 1 MODEL of the MARK to MARK POINTS of SALE of the GOODS, INFORMING TRAVELLERS about the possibility of PURCHASE of GOODS, of which SHALL BE ENTITLED to REIMBURSEMENT of tax on goods and Services Description: character is made in the form of a sticker with dimensions 140 x 120 mm.

Background: the color white.

Frame: the color green; Width 5 mm.

Letters: black; the letters in the words "REFUND VAT" and "TAX FREE" – 15 mm, and the words "for" and "FOR TOURISTS"-7 mm.

Annex 2. [PATTERN STAMP CERTIFYING EXPORT OF GOODS OUTSIDE THE TERRITORY OF THE EUROPEAN UNION ON THE DOCUMENT WHICH IS THE BASIS FOR THE REIMBURSEMENT OF TRAVEL GOODS AND SERVICES TAX]

Annex No 2 PATTERN STAMP CERTIFYING EXPORT of GOODS OUTSIDE the TERRITORY of the EUROPEAN UNION on the DOCUMENT which is the BASIS for the REIMBURSEMENT of TRAVEL goods and services tax Stamp has a rectangular shape with dimensions of 47 x 25 mm.

At the top of the stamp is the name of the Customs Office confirming the export of goods outside the European Union. Under the name of the Customs Office is the six-digit identification code of the branch, in the area of property which is the point of export receipts, and next to it a four-digit number of the stamp.

Before the Customs branch identification code number, the code number, and the number of the stamp and the stamp number, is a star.

The height of the letters and numbers appearing at the top of the stamp is 3 mm.

In the central part of the stamp are placed: a five-digit number, changing each time affixing its stamp, and date stamp – in the YY-MM-DD (the two-digit year, two-digit month and two-digit day). Digit height in this part of the stamp is 3.5 mm.

In the lower part of the stamping is the inscription "VAT RETURN", whose letters to 4 mm in height. Prior to this inscription, as well as after it is placed a cross.

[1] § 4 paragraph 11 repealed by section 1 paragraph 1 of the regulation of the Minister of Finance dated 14 March 2013, the amending Regulation 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 the stamp certifying export of goods outside the European Union, as well as determine the necessary data, which should contain the document that is the basis for the refund of tax to travellers (OJ No. 360). Change entered into force on 1 April 2013.

[2] § 4 paragraph 12 is added to be determined by § 1 paragraph 2 of the regulation of the Minister of Finance dated 14 March 2013, the amending Regulation 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 the stamp certifying export of goods outside the European Union, as well as determine the necessary data, which should contain the document that is the basis for the refund of tax to travellers (OJ No. 360). Change entered into force on 1 April 2013.

[3] paragraph 4, point 15 added by § 1 paragraph 3 of the regulation of the Minister of Finance dated 14 March 2013, the amending Regulation 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 the stamp certifying export of goods outside the European Union, as well as determine the necessary data, which should contain the document that is the basis for the refund of tax to travellers (OJ No. 360). Change entered into force on 1 April 2013.

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