Key Benefits:
REGULATION OF THE FINANCE MINISTER 1)
of 29 June 2011
on the refund of the tax on goods and services to certain entities 2)
On the basis of art. 89 par. 5 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. 1. 3) ) The following shall be managed:
§ 1. The Regulation shall specify:
1. the conditions, time limits and mode of payment of the tax refund and the method of calculation and payment of interest on the amounts of the tax not reimbursed within the time limits of the entities referred to in Article 89 par. 1 point 3 of the Act of 11 March 2004. the tax on goods and services, hereinafter referred to as 'the Act';
2. the model of the application for the refund of tax by the entities referred to in Article 89 par. 1d point 2 of the Act;
3. the information to be provided by the application for the refund of the tax by means of electronic means;
4) how to describe some of the information contained in the tax refund application;
5) the manner and cases of confirmation of the application for the tax refund;
6) the cases in which the taxable person applying for reimbursement should submit additional documents, and the types of those documents;
7) cases in which the entities referred to in art. 89 par. 1 point 3 of the Act, making the sale shall be entitled to the refund;
8) the tax refund mode in the cases referred to in art. 89 par. 1e of the Act.
§ 2. Whenever there is a regulation in the regulation:
1) refund of the tax-this means the refund of the tax on goods and services charged on the acquisition of goods or services or the import of goods by an entity authorized from a Member State of the European Union or by an entity authorized from a third country;
2. an entity authorised from a Member State of the European Union: it shall be understood by a natural person, a legal person and an organisational unit without legal personality, who, during the period for which the tax refund was requested, did not have a seat. the economic activity, the fixed establishment from which the economic transaction was carried out, the normal place of residence or the normal place of residence in the territory of the country applying for a tax return-holding business established in the territory of a Member State other than that of the country;
(3) a body authorised from a third country, shall mean a natural person, a legal person and an undertaking which has no legal personality, which, during the period for which the tax is reimbursed, did not have a registered office of business. the economic, permanent establishment from which the economic transactions, the normal place of residence or habitual residence in the territory of the country have been carried out, and the foreign entities referred to in Article 131 point 2 of the Act, applying for the tax return-not having established a business activity in the territory of a Member State other than the territory of the country;
4. the Member State of establishment shall be understood by that territory of a Member State, other than the territory of the country in which an entity authorised by a Member State of the European Union has established its business activity;
(5) the country of establishment, shall be understood by that territory of a State not forming part of the territory of the European Union in which an entity authorised from a third country has established an economic activity;
6) the chief of the tax office-it is understood by this chief of the Second Tax Office of the Warsaw-Śródmieście (Warsaw);
7) a tax office-this is understood by the Second Tax Office of Warsaw-Śródmieście.
§ 3. 1. The tax refund shall be granted to an entity entitled from a Member State of the European Union or to an entity authorised from a third country, where that entity:
1. is a registered value added tax taxable person, as referred to in Article 3. 2 point 11 of the Act, in the Member State of establishment or the taxable person of value added tax or of a similar nature tax in the country of establishment;
2) does not exercise in the territory of the country, during the period for which there is a refund of the tax, the sale referred to in art. 2 item 22 of the Act, with the exception of:
(a) transport services and ancillary services directly linked to the import of goods, where the value of such services has been included in the taxable amount,
(b) air traffic control and surveillance services provided to air carriers which carry out primarily international transport operations,
(c) services relating to the operation of take-off, landing, parking, handling of passengers and cargo, and other similar services provided to air carriers which are principally engaged in international transport,
(d) services provided in the area of seaports consisting in the operation of means of sea transport or for the direct needs of their cargo,
(e) services provided in the maritime port area, relating to international transport, consisting in the operation of means of land transport and inland waterway transport, or for the direct needs of their cargo,
(f) maritime rescue services, the surveillance of maritime and inland waterway safety and the services related to the protection of the marine environment and the maintenance of port and approach lines,
(g) services related to the operation of vessels named in the class of PKWiU ex 30.11 belonging to maritime shipowners, with the exception of services provided for the personal purposes of the crew,
(h) services consisting of refurbishing, rebuilding or maintaining the vessels listed in the class of PKWiU ex 30.11 and their components,
(i) services consisting of refurbishing, rebuilding or maintaining the means of air transport and their equipment and equipment installed on them, used by air carriers which are principally engaged in international transport,
(j) other services provided to maritime shipowners or other operators carrying out maritime transport services for the direct needs of means of maritime transport, sea fisheries and sea rescue vessels, which are referred to in art. 83 (1) 1 item 1 of the Act, or their charges,
(k) services in respect of which the taxable persons for the tax on goods and services are the purchasers of those services referred to in Article 3 (1) of the EC Regulation. 17 laws,
(l) the supply of goods for which, pursuant to Article 3, 17 The act of the taxpayer is their purchaser.
2. The tax refund shall also be granted to rightholders from third countries providing electronic services to non-taxable persons in the territory of the country, which, in accordance with Article 3 (1), 132 (1) Article 1 (1) of the Act filed in a Member State of the European Union other than the territory of the country a notification informing them of their intention to make use of special procedures for the accounting of the tax on goods and services or value added tax on those services.
3. Repayment of tax to rightholders from third countries referred to in paragraph 1. 2, shall apply to the purchased goods and services, which are related solely to the provision of electronic services by those entities.
§ 4. 1. The payment of tax, in respect of entities entitled from third countries, shall be granted on a reciprocal basis.
2. The provision of the paragraph. 1 shall not apply to the taxable persons referred to in paragraph 3 (1). 2.
§ 5. 1. An entity authorised from a Member State of the European Union or an entity authorised from a third country may apply for a refund of a tax for a period of not less than 3 months and not longer than a tax year or for a period shorter than the last 3 months of that year, in respect of the tax on the goods or services purchased or imported goods during the period for which the entity is entitled to refund, subject to paragraph (a). 2.
2. The amount of the claimed tax refund shall not be less than the amount constituting the equivalent in zloty:
1) 400 euro-where the application concerns a period shorter than the tax year, but not less than 3 months;
2) 50 euro-where the application concerns the whole fiscal year or a shorter period than the last 3 months of that year.
3. The refund of the tax included in the prices of the purchased goods and services or paid for the importation of goods during the period referred to in paragraph. 1, by entities authorised from the Member States of the European Union or entities authorized from third countries, includes the amount of tax specified in the invoice, and in the case of importation of goods-in the customs document, subject to the paragraph. 4.
4. The conversion of the amounts referred to in paragraph 1. 2, expressed in euro, shall be made at the average rate of the euro announced by the National Bank of Poland, in force on the last working day preceding the day of issue of the invoice or customs document.
§ 6. 1. The payment of tax to an entity authorized by a Member State of the European Union shall be subject to the application of that entity by the tax administration of the Member State of establishment by means of electronic means of communication.
2. The subject of the authorized body referred to in paragraph 2. 1, shall submit, through the tax administration of the Member State of establishment, the application, by means of electronic means of communication, to the Head of the Tax Office.
3. The application referred to in paragraph 1. 1, consists in Polish, through the tax administration of the Member State of establishment, not later than 30 September of the year following the tax year, the application of which concerns.
(4) The information to be included in the application for the refund of goods and services submitted by means of electronic communication and the description of some of the information shall be as set out in Annex 1 to the Regulation.
5. Together with the application referred to in paragraph. 1, the entity authorised indicated in the paragraph. 1 shall transmit, through the tax administration of the Member State of establishment, by means of electronic means of communication, a copy of the invoice or customs document, where:
1) the taxable amount indicated in the invoice or customs document shall be equal to or greater than the equivalent in the golden amount of 1000 euro;
2. the taxable amount stated in the invoice stating the acquisition of fuel shall be equal to or greater than the equivalent in the golden sum of EUR 250.
6. Paragraph Recipe 5 shall apply mutatis mutandis to invoices and customs documents made available or transmitted in electronic form.
7. When recalculating the amounts referred to in paragraph. 5, § 5 (a) 4 shall apply mutatis mutandis.
8. The tax office shall immediately confirm in electronic form the receipt of the application.
9. If the entity entitled referred to in paragraph 1, submits an adjustment of the application for the tax refund referred to in Article 89 par. 1e item 2 of the Act, the amount of tax, determined as a result of this correction in the decision issued by the warden of the tax office, reducing the amount of the tax refund received shall be subject to payment to the tax office within 10 days from the date of receipt of the decision. The time limits laid down in paragraph 9 shall apply mutatis mutandis.
10. If, as a result of the correction referred to in art. 89 par. 1e item 2 of the Act, the resulting tax amount increases the amount of the tax refund received, this amount is refundable from the tax office. The time limits laid down in paragraph 9 shall apply mutatis mutandis.
§ 7. 1. The payment of tax to an entity authorised from a third country shall take place at the request of that entity.
2. The application referred to in paragraph 2. 1, shall submit to the Head of the Tax Office, not later than 30 September of the year following the tax year, the application of which concerns.
3. Model of the application referred to in paragraph. 1, Annex No 2 to the Regulation.
4. The application referred to in paragraph 1. 1, shall be attached:
1. the originals of the invoices and customs documents from which the claimed tax refund amount is based;
2. the original of the certificate, which is an annex to the application, indicating that the entity entitled referred to in paragraph 1 (1) (b) (b) is 1, is a taxable person of value added tax or a tax of a similar nature registered in the country of establishment, issued by the tax authority in the country of establishment of the rightholder;
(3) a document confirming the identification for value added tax on the territory of a Member State other than the territory of the country, if the tax refund relates to the case referred to in § 3 (3). 3, and the entity entitled referred to in paragraph. 1, is identified for the provision of electronic services outside the territory of the country.
5. Paragraph Recipe Article 4 (4) shall apply mutatis mutandis to invoices or customs documents sent, including those provided, in electronic form. In such a case, the qualified entity shall forward, including making available, in electronic form, those documents at the latest on the date of submission of the application referred to in paragraph 1. 1.
6. If the tax refund relates only to the case referred to in § 3 (3). 3, the provision of the paragraph. Paragraph 4 (2) does not apply.
7. If the entity entitled referred to in paragraph 1, shall submit an application more than once in the tax year, the certificate referred to in paragraph 1. Article 4 (2) shall not be attached to any application provided that it has not expired one year from the date of its issue and no changes have occurred to the extent covered by the certificate.
8. If the entity entitled referred to in paragraph 1, submits an adjustment of the application for the tax refund referred to in Article 89 par. 1e point 2 of the Act, the provisions of § 6 (1) 9 and 10 shall apply mutatis mutandis.
§ 8. After the tax refund is made, the tax office shall return the invoices and customs documents referred to in § 7 paragraph. Point 1, point 1, to the righer referred to in Paragraph 7 (1), 1.
§ 9. 1. The Head of the tax office shall issue a decision of the amount of the recognised amount of tax refund within 4 months from the date of receipt of the application together with all the documents referred to in:
1) § 6 par. 5 and 6-in the case of entities authorised from the Member States of the European Union;
(2) § 7 (2) 4 and 5-in the case of entities authorised from third countries.
2. If the Head of the Tax Office does not have all the information on the basis of which he may take the decision referred to in the paragraph. 1, may request, by means of electronic communication, if the request is addressed to the entities authorised from the Member States of the European Union, to provide additional information within the time limit referred to in paragraph. 1.
3. If on the basis of the additional information referred to in paragraph. 2, the chief of the tax office may not take a decision of the amount of the recognised amount of tax refund, may request, by means of electronic communication, if the request is addressed to entities authorised from the member states of the European Union, provide further additional information.
4. The information referred to in paragraph. 2 and 3, shall be provided in Polish within one month from the date of receipt of such request.
5. In the case of a request to provide additional information and further additional information, the chief of the tax office shall issue a decision of the amount of the recognised amount of tax refund within the deadline:
1) 2 months from the date of receipt of additional information and further additional information referred to in the paragraph. 2 and 3;
2) 2 months after the expiry of the period referred to in paragraph. 4, in the case of failure to receive additional information and further additional information, but no longer than the date of:
(a) 6 months from the date of receipt of the request in the event of a request for additional information referred to in paragraph 1. 2,
(b) 8 months from the date of receipt of the request in the case of a request for further additional information referred to in paragraph 1. 3.
6. The tax office shall refund the recognised amount of tax no later than 10 working days from the date of the decision on the amount of the recognized tax refund amount.
§ 10. 1. The tax refund shall be made in the zlotys to the bank account of the rightholder:
1. in the country either in the Member State of establishment or in another Member State, in the case of an entity authorised from a Member State of the European Union;
(2) either in the country or in the country of establishment, in the case of an entity authorised from a third country.
2. If the tax refund is made to the bank account:
(1) in the Member State of establishment or in another Member State of the European Union, in the case of the rightholder referred to in paragraph 1. 1 point 1,
2. in the country of establishment-in the case of the rightholder referred to in paragraph. 1 point 2
-the tax office does not bear the costs associated with making this refund.
3. The costs referred to in paragraph. 2, reduce the amount of the refund as set out in the decision on the amount of the recognised tax return.
§ 11. 1. From the amount of tax not returned by the tax office within the time limit referred to in § 9 (1) 6, interest shall be calculated analogous to the taxable persons referred to in Article 6. 15 of the Act, in cases of late payment of tax to those taxpayers. The provisions of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. 4) ) in this respect, shall apply mutatis mutandis.
2. The provisions of § 10 shall apply mutatis mutandis to the payment of interest.
§ 12. The Regulation shall enter into force on the day of the announcement 5)
Minister of Finance: wz. Mr Kotecki
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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) This Regulation shall implement Council Directive 2008 /9/EC of 12 February 2008 as regards its regulation. laying down detailed rules for the refund of value added tax, provided for in Directive 2006 /112/EC, to taxable persons not established in the Member State of refund but established in another Member State (Dz. Urz. EU L 44, 20.02.2008, p. 23, of late. ism.) and 13th Council Directive 86 /560/EEC of 17 November 1986. on the harmonization of the laws of the Member States relating to turnover taxes-conditions for the refund of value added tax to taxable persons not established in the Community (Dz. Urz. EC L 326, 21.11.1986, p. 40; Dz. Urz. EU Polish Special Edition, rozdz. 9, t. 1, str. 129).
3) 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, No. 106, pos. 622, Nr 112, poz. 654 and Nr 134, pos. 780.
4) Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635, 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671, 2008 No. 118, pos. 745, Nr 141, poz. 888, Nr 180, pos. 1109 and No. 209, pos. 1316, 1318 and 1320, of 2009 Nr 18, pos. 97, Nr 44, poz. 362, No. 57, pos. 466, Nr 131, poz. 1075, Nr 157, pos. 1241, No. 166, pos. 1317, Nr 168, pos. 1323, Nr 213, poz. 1652 and No. 216, pos. 1676, of 2010. Nr 40, pos. 230, No 57, pos. 355, No. 127, pos. 858, Nr. 167, pos. 1131, Nr 182, pos. 1228 and No. 197, pos. 1306 and 2011 Nr 34, pos. 173, No. 75, pos. 398, Nr 106, poz. 622 and Nr 134, pos. 781.
5) This Regulation was preceded by the Ordinance of the Minister of Finance dated 28 March 2011. on the refund of the tax on goods and services to certain entities (Dz. U. Nr. 69, pos. 365), which in connection with the entry into force of the Act of 9 June 2011 amending the Act on Tax on Goods and Services, Act on the Rules of Records and Identification of taxpayers and Payers and the Road Transport Act (Dz. U. Nr 134, pos. 780) shall be repealed with effect from 1 July 2011.
Annex 1. [ INFORMATION SHOULD INCLUDE A REQUEST FOR REIMBURSEMENT OF GOODS AND SERVICES TAX BY MEANS OF ELECTRONIC COMMUNICATION, AND A DESCRIPTION OF CERTAIN INFORMATION]
Annexes to the Regulation of the Minister of Finance
of 29 June 2011 (pos. 797)
Annex No 1
INFORMATION TO BE INCLUDED IN THE APPLICATION FOR THE REFUND OF GOODS AND SERVICES MADE BY MEANS OF ELECTRONIC COMMUNICATION, AND A DESCRIPTION OF CERTAIN INFORMATION
1. the Member State addressed by the application.
2. Purpose of submission of the application (new insight/correction).
3. Data relating to the application to which the correction relates:
(a) application number,
(b) date of application
4. Data of an entity authorised from the Member States of the European Union (Applicant):
(a) the identity of the rightholder-surname and full name or full name,
(b) the exact address of the business premises of the holder,
(c) e-mail address,
(d) the VAT registration number.
5. A person representing an entity authorised from the Member States of the European Union 1) :
(a) name and surname,
(b) the exact address of the person representing,
(c) e-mail address,
(d) identification number.
6. Description of the type of activity carried out according to the fourth level of NACE Rev. 2 codes, according to art. 2. 1 litas d Regulation No 1893/2006 2) , on the basis of art. 2 of Regulation No 1174/2009 3) .
7. The period to which the application relates:
(a) from (day, month, year),
(b) to (day, month, year).
8. Details of the bank account of the entity entitled from the Member States of the European Union to which the tax refund is to be made:
(a) the IBAN number referred to in the banking law,
(b) the BIC code referred to in the banking law,
(c) the bank account currency.
9. Information on imported goods:
(a) the name and surname/name of the goods seller
(b) address and country of the seller of goods
(c) date and number of the customs document,
(d) the type of goods by code and subcode referred to in the Annex to Regulation (EC) No 1174/2009 3) ,
(e) the tax base in PLN,
f) the amount of tax in PLN,
(g) the calculation of the tax in the event of application of the proportion referred to in Article 89 par. 1b of the Act-the proportion (in%),
h) the amount of tax to be reimbursed in PLN 4) .
10. Information on purchased goods and services:
(a) name and name of the supplier of goods or services,
(b) The Tax Identification Number of the supplier of goods or services,
(c) address and country of the supplier of goods or services,
(d) the invoice date and number,
(e) the type of goods and services by code and subcode referred to in the Annex to Commission Regulation (EC) No 1174/2009 3) ,
(f) the tax base in PLN,
g) the amount of tax in PLN,
(h) the calculation of the tax in the event of application of the proportion referred to in Article 89 par. 1b of the Act-the proportion (in%),
i) the amount of tax to be reimbursed in PLN 4) .
11. The change of the proportion referred to in art. 89 par. 1e Act:
(a) the period to which the amendment relates:
-from (day, month, year),
-to (day, month, year),
(b) the proportion after the change (in%).
12. Information on the Annexes-type and name of the file and description of the contents.
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1) Information shall be given if the taxpayer has established a proxy.
2) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006. on the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (Dz. Urz. EU L 393, 30.12.2006, p. 1, from late. zm.).
3) Commission Regulation (EC) No 1174/2009 of 30 November 2009. laying down the rules for implementing Article 34a and 37 of Council Regulation (EC) No 1798/2003 as regards the refund of value added tax in accordance with Council Directive 2008 /9/EC (Dz. Urz. EU L 314, 01.12.2009, p. 50).
4) In the case of application of the proportion referred to in Article 89 par. 1b of the Act, the amount of the refund should be calculated taking into account this proportion.
Annex 2. [ MODEL REQUEST FOR REIMBURSEMENT OF VAT]
Annex No 2
MODEL OF THE VAT REFUND APPLICATION
Annex to the application/Annex to the application/
CERTIFICATE OF REGISTRATION OF THE TAXABLE PERSON OF VALUE ADDED TAX OR OF A SIMILAR NATURE IN THE COUNTRY OF ESTABLISHMENT
