You can track a VAT repayment online. Contact HMRC if you have not heard anything after 30 days. HMRC does not count days taken to check your return is accurate and legitimate, and to correct any errors or omissions, as part of this day period.
All VAT repayments will then be sent to this bank account. You can also use the form to change uncashed cheques into electronic payments to your bank account or update your bank details. If you do not have a user ID, you can create one the first time you sign in. Check what you need to do. You can change your cookie settings at any time. You can usually reclaim the VAT paid on goods and services purchased for use in your business.
If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT. Half of your mobile phone calls are private. You must keep records to support your claim and show how you arrived at the business proportion for a purchase.
You must also have valid VAT invoices. You may be able to reclaim VAT paid on goods or services bought before you registered for VAT if the purchases were made within certain time limits. You need to make separate calculations for purchases that relate to both VAT -exempt and taxable supplies , such as phone bills or accountancy fees. Last Published Date. URL Name. Preferred Language. Number of Views 2,67K.
Number of Views 6,5K. Number of Views 3,62K. Number of Views Live chat: Chat with CS Agent. Don't see what you're looking for? Submit Web Form. Please tell us how we can help you Please provide your name:. Travel Pack. The amount of correction will increase or reduce the amount of refund applied for for such period.
In such case, the amount of tax reducing the amount of tax refund received, as specified in the decision, must be paid to the tax office within 10 days of receiving such decision.
However, if such correction resulted in a tax amount increasing the amount of tax refund received, such amount will be refunded from the tax office. Time limits specified for the issuance of a decision concerning the recognised amount of tax refund will be applicable. The application should be accompanied by a copy of an invoice or a customs document if the tax base specified: in the invoice or the customs document is equal to or exceeds the equivalent in PLN of EUR 1 ; in the invoice stating that fuel has been bought is equal to or exceeds the equivalent in PLN of EUR Whether the applicant can use a third party to submit a claim for a VAT refund If so, whether they need to provide any additional documentation The manner of representation when submitting the VAT refund application before an authority where you are established a Member State of establishment is regulated by provisions applicable in such country.
The PPS-1 form contains a template of such power of attorney. Whether payments can be made to third parties Tax refund will be paid in PLN to your bank account in Poland or in the Member State of establishment or in another Member State.
What the minimum refund limits are The amount of VAT refund applied for may not be lower than the amount constituting the equivalent in PLN of: EUR — if the application concerns a period shorter than one fiscal year but not shorter than 3 months; EUR 50 — if the application concerns the entire fiscal year or a period shorter than the last 3 months of such year. What the time limit is to request a refund The application should be lodged no later than by 30 September of the year following the fiscal year to which the application relates.
Requested information is to be provided in Polish, within 1 month of receiving the request. If the provisions of additional information and further additional information has been requested, the head of tax office will make a decision about the amount of recognised tax refund within: 2 months of receiving additional information and further additional information, not later than within 8 months of receiving the application; 2 months of the expiry of the time limit for providing requested information, if such additional information and further additional information has not been provided, but no later than within: 6 months of receiving the application if additional information has been requested, 8 months of receiving the application if further additional information has been requested.
Whether there are any repayment supplements available if the authority is late paying the VAT back The tax authority will refund the tax no later than within 10 working days of rendering the decision about the amount of recognised tax refund. Whether there is a limit on how many applications are allowed annually You may apply for tax refund for a period not shorter than 3 months and not longer than a fiscal year or for a period shorter than 3 last months of such year — in respect of tax on purchased goods or services or goods imported in the period for which you apply for tax refund.
Whether copies of invoices are required The application should be accompanied by a copy of an invoice or a customs document if the tax base specified: in the invoice or the customs document is equal to or exceeds the equivalent in PLN of EUR 1 ; in the invoice stating that fuel has been bought is equal to or exceeds the equivalent in PLN of EUR How the authority will communicate with the applicant In the first place, the authority will contact you via the email address you provided.
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