It is possible that the price of the goods to be paid at the box office is lower. The value of the price of the goods may be reduced by a tax on goods and services. However, this possibility applies only to natural persons who do not have a permanent residence within the European Union. These persons may receive a refund of the tax which they paid for the purchase of goods in Poland and were then exported outside the country.
It is important that the traveller must, on the basis of a passport or other identity document, establish that he has a permanent residence outside Poland. This does not mean that the scope of this institution covers only persons who are not nationals of EU countries. On the contrary, they are entitled to a refund when they are actually residing in a country not a member of the European Union.
Another condition to be met in order to receive a tax refund is to export the purchased goods out of the country. This goods must be in the passenger's personal luggage, which does not mean that it is only what the traveller has on him. In this case, it seems appropriate to regulate accordingly.
Article 56(5) The Goods and Services Tax Act, which means ‘all baggage which the traveller is able to present to the customs authorities by entering the territory of the country, as well as baggage which he later presents to the customs authorities, provided that proof is furnished that the baggage was registered as accompanying baggage at the time of departure by the company responsible for its carriage’.
It must be intact at the time of exportation abroad. However, this does not mean that the goods cannot be unpacked, but in many cases unpacking them may raise doubts as to the intact condition. Exports of this commodity must take place at the latest on the last day third the month following the month in which he purchased.
The basis for the refund is the presentation by the traveller of a document issued by the seller, on which the customs officer shall confirm by means of a stamp with the numberer the goods exported by the traveller. It should be noted that a receipt from the fiscal cashier issued by the seller should be attached to this document.
This does not mean that such confirmation can only be made by a Polish customs officer. When leaving the territory of the European Union in another Member State, such exports must be confirmed by the customs office by which they were exported.
The VAT refund may be made in cash, or in the form of a transfer order, a settlement check or a payment card. It may be carried out either directly by a seller or by an entity whose business is to make a refund.
They may levy a commission on the refunded amount of tax, but, despite the statutory delegation, the Minister responsible for public finances has not issued a regulation setting the maximum amount, therefore there is no upper limit of its height.
The traveller is not obliged to collect the amount of the refund personally, as he may act alone or by a proxy under applicable law.