The procedure known as TAX FREE applies to natural persons without permanent residence in the territory of the European Union, who are entitled to claim a refund of the tax paid on the purchase of goods (excluding motor fuels) in the territory of Poland, which were exported by these persons outside the territory of the European Union intact in their personal luggage.
First of all, therefore, the place of residence of the tourist is important. It cannot be a person residing in the territory of the European Union. The place of residence of the tourist can, confirm by showing, for example, a passport.
The second important condition is the export of goods outside the territory of the Community. This means that a tourist who consumes the goods in another country belonging to the Union will not be able to claim a tax refund.
Another of the conditions that must be met by a tourist wishing to receive a refund of the VAT paid in Poland is to comply with the method of export prescribed by law. The goods must not be tampered with, which means that any damage to the packaging can be treated as tampering with the goods (more precisely, their use), and this makes it impossible to receive a tax refund. In addition, it is specified that the goods should be exported in personal luggage. Since in the law the concept of personal luggage is explained in the chapter, on exemptions for the importation of goods, it can also be used here:
" The personal luggage referred to in paragraph 1 shall mean all luggage that the traveler is able to present to customs upon entering the country, as well as luggage that he presents later to customs, provided proof is provided that the luggage was registered as accompanied luggage at the time of departure by the company that was responsible for its carriage. [...] ".
Our company sells Tax Free at points:
Krościenko 30F
38-700 Ustrzyki Dolne
Subcarpathian voivodeship
e-mail: sklep (małpa) bamal.pl
UA: +38 0980 368 494
PL: +48 607 307 011
working hours: pon -pt: 7 - 18; sat: 8-15
Cracow branch:
7e Obrońców Modlina Street
30-720 Kraków,
Malopolska voivodeship
e-mail: sklep (małpa) bamal.pl
PL: (12) 307 36 36
working hours: pon - pt: 7-15;
