On the basis of article. 89 para. 2 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: Chapter 1 General provisions § 1. [Range] Whenever a regulation is talking about: 1) eligible delegations – understood foreign diplomatic and consular posts and representations of international organizations recognized as such by the Republic of Poland, with an agency or established in the territory of the country;
2 staff members)-it should be understood as the members of the staff of the authorized representatives, as well as other persons assimilated to them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have permanent residence in the territory of the country;
3) Tax Office – should be understood the second tax office Warszawa-Śródmieście;
4) naczelniku tax office – should be understood the Director of the Second tax office Warszawa-Śródmieście;
5) tax must be understood the tax on goods and services.
Chapter 2 cases of making refund § 2. [Persons entitled, the scope of the return exchange policy] 1. Tax return: 1) entitled to the delegation for the acquisition of goods and services in the amount of (value) arising from an international agreement or reciprocity applied by the foreign State to Polish delegations;
2) staff members of (the value of) arising from an international agreement or reciprocity applied by the foreign State to Polish Members of staff.
2. Tax return contained in the prices of goods and services purchased by the entities referred to in paragraph 1. 1, includes the amount of the tax specified in the invoice.
3. Information about the number of (value) the goods or services for which the acquisition of entitlement to the refund, the competent minister for Foreign Affairs shall transmit to the authorized delegations and naczelnikowi tax office.
4. The tax return for the acquisition of the means of transport shall be entitled, provided that this measure will not be resold after that entities other than those mentioned in paragraph 1. 1, for a period of 3 years from the date of its acquisition.
§ 3. 1. A document which forms the basis for calculating the tax refund is the invoice issued on the acquisition of goods or services.
2. the invoice is issued in three copies, the original invoice together with one copy of an acquirer of goods and services.
Chapter 3 Mode of making refund § 4. [Proposal for a tax refund] 1. A proposal for a tax refund, hereinafter referred to as "request", the application is naczelnikowi the tax office.
2. the application shall contain: 1) the amount of the tax refund apply to the entities referred to in § 2. 1, and in the case of staff members-also listed the amount of tax related to the acquisition of goods or services for private use;
2) bank account number that is to be made a tax refund.
3. the application shall be accompanied, as appropriate: 1) the list of goods or services purchased for business purposes by authorized agent, confirmed by the Minister for Foreign Affairs;
2) list of interested staff members, which shall be entitled to reimbursement of the tax in respect of the acquisition of goods or services for private purposes, together with a list of the individual goods or services, confirmed by the Minister for Foreign Affairs;
3) originals of invoices or certified photocopies of these invoices, if the original invoices are attached to the proposal for a refund of excise duty.
4. the lists referred to in paragraph 1. 3 paragraphs 1 and 2 shall contain the following particulars: name or the name and surname of the customer, the invoice number, the name of the goods or services, the amount of goods or services rendered, the value of net sales, the amount of the tax along with the made a summary of columns on the net sales value and the amount of tax.
5. The application shall be submitted quarterly period, and account shall be taken of the amount of tax arising from invoices received in the quarter.
§ 5. 1. The refund shall be the tax office to the bank account specified in the request, within 30 days from the date of submission of the application.
2. In case of justified doubts concerning the proposal made, head of the tax office, indicating the reasons due to which the application is submitted shall be questioned, asks the applicant to submit the necessary explanations, indicating that the Minister of Foreign Affairs.
3. In the case referred to in paragraph 1. 2 the following tax refund within 30 days from the date of receipt of the clarifications of the entity which the request relates, to remove doubts, referred to in paragraph 1. 2, according to the amounts actually recognised.
4. Following examination of an application, each original invoice, from which derive the amount of tax to be refunded, subject to stamped the tax office and przedziurkowaniu, in order to avoid reuse.
5. After the tax return the IRS returns stamped and przedziurkowane the original invoices to the company that made them.
§ 6. 1. If the product is returned, and the authorized agency or a staff member requests a refund of the price paid, the seller returns the amount of provided receipt of the invoice. Of return, the seller shall inform the Director of the tax office, passing at the same time copy received from the authorized agency or a staff member of the invoice.
2. If the refund referred to in paragraph 1. 1,: 1) after in accordance with § 5, return the amount of tax resulting from this invoice or 2) before making a refund of the amount of the tax, while the information of the reimbursement of the debts, the tax office has an after tax refund-tax return amount for the next period shall be reduced by this amount.
3. where an entity does not make an application for the following period (s), the amount of the tax resulting from the invoice referred to in paragraph 1. 2, returns to the IRS no later than within 6 months from the receipt by the reimbursement of the amount of tax referred to in § 5.
Chapter 4 transitional and final provisions § 7. [Transitional provision] For applications submitted by eligible delegations and staff members before the date of entry into force of this Regulation shall apply to the provisions of the regulation referred to in paragraph 8.
§ 8. Repealed the Ordinance of the Minister of Finance of 23 April 2004 on the cases and the refund of the goods and services our diplomatic, consular posts and members of the staff of these agencies and offices, as well as others zrównanym with them on the basis of laws, agreements or international Customs (OJ No 87, item 833).
§ 9.  Regulation shall enter into force after 14 days from the date of the notice.
Minister of Finance: from e. Suchocka-Roguska 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 11 June 2004 on the detailed scope of the Minister of Finance (OJ No 134, poz. 1427).
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  Regulation shall enter into force on 20 October 2005.