VAT refund system for travellers operating in Poland 1999, has since January 2022 take a new, electronic form. Entrepreneurs can already register on the Platform of Tax and Customs Electronic Services (PUESC).
The new system will operate on similar formal principles. Includes transactions of travellers who spend a minimum in Poland 200 PLN for goods for which they will receive a receipt and a tax free document. If they carry the goods intact and obtain appropriate confirmation from customs, they will be able to apply for a refund. However, the process of issuing and circulating documents will look different than before.
New free tax rules
Entrepreneurs can already register in the PUESC system, which has been created on a wave of changes in the register office area and aims to improve travel transactions.
From 1 January 2022 all retailers in the system of return of VAT to travellers will be required to issue TAX FREE documents in electronic form.
The National Tax Administration will provide vendors with a new tool – the TAX FREE National Information System, to issue and register electronic documents of TAX FREE, and to record paid amounts of VAT reimbursement to travellers. This tool will be made available in the form of e-services on the Platform for Tax and Customs Electronic Services (PUESC).
After registration, the entrepreneur will indicate where he will sell and refund tax in the TAX FREE procedure. In comparison to the current system, he will not have to join the TAX FREE receipt document from the register office. The TAX FREE documents issued by him will be electronic.
The amendment of the rules in the system of VAT reimbursement for travellers will entail the introduction of the need for online cash registers by both sellers who are already selling goods to travellers as well as those traders who are just about to start selling in TAX FREE.
Registration to PUESC – step by step
From the beginning of July you can register in the system, and entrepreneurs will be able to do so until the entry of regulations, i.e. until January 2022. The registration procedure should be followed as an active vato. It will also be necessary to enter data at least one online register money.
The configuration of the seller's account includes:
- identification of the place of sale – we select from the list of those submitted to CEIDG the place where the sales of tax free will be carried out;
- the selection of the fiscal cash register - we give the numbers of your cash register or cash register;
- identification of the staff to operate the TAX FREE procedure – previously the staff member must enter the system and register with the IDSISC number
- indication of possible cooperation with the intermediary – here we indicate the entity with which we have a tax free agreement, unless we pay the tax back to the travellers ourselves, then this point does not apply to us.