Return of input VAT in another EU country - how to fill in VAT-REF?

Service-Tax

Polish active VAT taxpayers may apply for a refund of VAT charged in another EU country on account of purchases of goods and services made there. First, however, you must correctly fill in the VAT-REF form - application for a refund of value added tax (VAT) charged in another EU Member State.

Part A - place and purpose of submitting the application

Before the taxpayer starts completing part A, he must enter the company's tax identification number in cell 1.

The appropriate tax office should be selected in cell no. 4. For natural persons it will be the tax office competent for the address of residence, and for companies due to the address of the registered office.

In the cell no. 5 you should mark the submission of the application, and in the cell no. 6 the date of completing the application.

In the last cell of part A o No. 7, the application for VAT refund should be selected

Part B - Applicant's details

The taxpayer will be obliged to complete this part depending on the organizational and legal form:

  1. In a situation where the application is submitted by a natural person running a business, please select "natural person" in cell 8, and then complete:

  1. in cell 9 - name and surname, PESEL number and date of birth,

  2. in cells No. 10 to No. 19 - details of the address of residence,

  3. in cells from No. 20 to No. 21 - telephone and e-mail address.

  1. In a situation where the application is submitted by a partnership or capital company, in cell 8, check the box "entity not being a natural person", and then complete:

  1. in cell 9 - the full name of the company along with the REGON number,

  2. in cells No. 10 to No. 19 - details of the company's registered office address,

  3. in cells from No. 20 to No. 21 - telephone and e-mail address.

  1. If the application is submitted by the company's representative, an additional part C will be added to the form, where you must complete the identification and address details of the representative.

Part D - data of the application for a refund of input VAT in another EU country

In the next part D, the taxpayer should complete:

  1. in cell 39 - select from the list the EU country in which the good or service was purchased and to which the taxpayer applies for a VAT refund,

  2. in cell 40 - the period to which the application relates (bearing in mind that the minimum period is 3 months), e.g. in the case when a good or service was purchased in 03/2017, the period can be recognized as from 01/03/2017 to May 30, 2017

Part D1 - types of business

In part D1, cell 1a, the appropriate code of the conducted activity should be selected from the list. Explanations for all codes can be found in the ordinance reference number EC No. 1893/2006 of the European Parliament and of the Council of 20 December 2006 on the statistical classification of economic activities NACE Rev. 2 and amending Council Regulation (EEC) No. 3037/90 and certain EC Regulations on certain statistical domains (OJ L 393 of 30.12.2006, p. 1).

Cells 1b and 1c may be inactive (text entry blocked). Such a situation may take place, if the EU member state that we previously selected does not allow the input of supplementary data regarding the description of the conducted activity (cell 1b) and the language code of the Member State to which the application is addressed (cell 1c).

More information on this topic can be found on the website of the forms of the Ministry of Finance after selecting the VAT section and the VAT-REF form and opening a PDF file called Preferences of individual Member States in the implementation of the VAT-REFUND procedure.

Part D2 - details of the bank account to which VAT charged in another EU country is to be refunded

In part D2, the taxpayer should include the following data:

  1. in cell 46 - name of the account owner,

  2. in cell 47, select from the list who the owner of the account is (the applicant or the representative),

  3. in cell 48, enter the IBAN account number. It is an account number with the PL prefix, e.g. PL 45 1234 1234 1234 1234 1234 1234,

  4. in cell no. 49 enter the BIC code, which can be found on the website of each Polish bank,

  5. in cell 50, select from the list the currency of the account that the taxpayer entered earlier.

Part E - Information Relating to Imported Goods

If the subject of VAT refund are imported goods, a separate form will open after clicking the Add / Change information about imported goods button. It should be remembered that one customs document specifying the purchase / clearance of a batch of goods is one item number assigned automatically in cell 51. When adding the goods being imported, the taxpayer completes the following parts of section E:

Part E1:

  1. in cell 52 enter the number of the customs document (PZC or other electronic),

  2. in cell 53, enter the number of the customs document, if it is in a paper form.

Part E2:

  1. in cells from 55 to 58 enter the name and surname or company name of the seller along with the company's address and telephone number and selecting in cell 58 from the list of countries - the seller's country,

Part E3:

  1. in cell 59, one of the following commodity codes should be selected:

1 - fuel

2 - renting of means of transport

3 - expenditure related to means of transport (other than points 1 and 2),

4 - tolls and other road user charges,

5 - travel costs, taxi fares, public transport,

6 - accommodation,

7 - food, drinks, restaurant services,

8 - entrance fees to fairs and exhibitions,

9 - expenses for luxury, entertainment and representation items,

10 - other

  1. after selecting one of the above codes, select the commodity sub-code from the drop-down list in cell 60

The list of sub-codes of goods is included in the Commission Regulation (EC) No 1174/2009 of November 30, 2009 laying down the rules for the implementation of Art. 34a and 37 of Council Regulation (EC) No. 1798/2003 with regard to the refund of value added tax in accordance with Council Directive 2008/9 / EC (Journal of Laws UE L 314 of 01.12.2009 of 01.12.2009)

  1. cells No. 61 and 62 are activated only after selecting (in cell No. 59) the code of the commodity No. 10 - other. In this situation, in cell no. 61, enter an additional description, if the goods are not included in any sub-code, and in cell no. 62, select the language code of the Member State to which the completed application is sent from the drop-down list,

  2. if there are more goods on the SAD document with the number previously entered in cell 52, then in part E3 you should click the button "add a line with the type of goods" and complete the next goods from the given SAD customs document,

Part E4:

  1. in cell 63 the currency is inserted automatically (after selecting the country from cell 39),

  2. enter the tax base in cell no. 64 (it will appear on the SAD document),

  3. in cell 65 enter the sum of VAT from the customs document (it will appear on the SAD document),

  4. if the goods or services for which the company is applying for a tax refund will be used only partially for activities subject to VAT, the company is obliged to apply the proportion to the refund in question and to include its amount as a percentage in cell number 66,

  5. in cell no. 67, enter the VAT amount for which the Polish taxpayer intends to apply.

More information on this subject can be found on the website of the forms of the Ministry of Finance after selecting the VAT section and the VAT-REF form and opening a PDF file called Preferences of individual Member States regarding the implementation of the VAT-REFUND procedure.

Part F - Information on purchased goods and services

If the subject of VAT refund are non-imported goods or services, a separate form will open after clicking on the "Add / change information on purchased goods and services" button. It should be remembered that one invoice document specifying the purchase of goods or services is one item number assigned automatically in cell 68. When adding a non-imported good or service, the taxpayer completes the following parts of section F:

Part F1:

  1. in cell no. 69 enter the invoice number,

  2. in cell No. 71 the date of the invoice should be completed,

  3. in cell No. 70, if the taxpayer has a simplified invoice, mark the square.

Part F2:

  1. in cells from 72 to 74 enter the name and surname or company name of the seller along with the company's address and telephone number, and selecting in cell 75 from the list of countries - the seller's country,

  2. in cell 76, enter the seller's EU tax identification number (NIP) and the tax registration number (if any) in 77.

Part F3:

  1. in cell 78, one of the following commodity codes should be selected:

1 - fuel,

2 - rental of means of transport,

3 - expenditure related to means of transport (other than points 1 and 2),

4 - tolls and other road user charges,

5 - travel costs, taxi fares, public transport,

6 - accommodation,

7 - food, drinks, restaurant services,

8 - entrance fees to fairs and exhibitions,

9 - expenses for luxury, entertainment and representation items,

10- other

  1. after selecting one of the above codes, select the sub-code of the product from the drop-down list in cell no.79,

The list of sub-codes of goods is included in the Commission Regulation (EC) No 1174/2009 of November 30, 2009 laying down the rules for the implementation of Art. 34a and 37 of Council Regulation (EC) No 1798/2003 with regard to the refund of value added tax in accordance with Council Directive 2008/9 / EC (Journal of Laws UE L 314 of 01.12.2009 of 01.12.2009)

  1. cells No. 80 and 81 are activated only after selecting (in cell No. 78) the code of the commodity No. 10 - other. In this situation, in cell 80, enter an additional description, if the good or service is not included in any sub-code and in cell 81 select the language code of the Member State to which the completed application is directed from the drop-down list,

  2. if the invoice with the number entered previously in cell 69 contains more goods or services, then in part F3 you should click the button "add a line with the type of goods" and complete the next goods from the given invoice.

Part F4:

  1. in cell 82 the currency is inserted automatically (after selecting the country from cell 39),

  2. in cell number 83 enter the tax base from the invoice (it will appear on the invoice),

  3. in cell no. 84 enter the amount of VAT from the invoice (it will appear on the invoice),

  4. if the goods or services for which the company is applying for a tax refund will be used only partially for the activity subject to VAT, the company is obliged to apply the proportion to the refund in question and to include its amount as a percentage in cell 85,

  5. in cell no. 86, enter the amount of VAT for which the Polish taxpayer intends to apply.

A taxpayer who wants to add another invoice should press the "save" and "add" buttons, while to save and return to the main forms, the taxpayer must press the "save" and "return" buttons.

More information on this subject can be found on the website of the forms of the Ministry of Finance after selecting the VAT section and the VAT-REF form and opening a PDF file called Preferences of individual Member States regarding the implementation of the VAT-REFUND procedure.

Part G is completed automatically based on previously entered data

Part H - information on attached copies of documents

In this part, you should list all the files that will later be included in the ZIP archive created by the taxpayer (not exceeding 5 MB). For each file, cells No. 89 to No. 91 should be completed separately, and then click the "add information about the attachment file" button (if the taxpayer has more than one file and wants to add information about the next (next) file.

A taxpayer, wishing to add information about a single file, should each time:

  1. in cell no. 89 select the described file type from the list - file quality min. 200 dpi (located in the ZIP archive),

  2. in cell no.90 enter the file name from point 1,

  3. in cell number 91 enter the file description from point 1,

If the taxpayer has more files (documents) in the previously created ZIP archive, then he clicks the button "add information about the attachment file and adds additional files".

The ZIP archive with the documents should be sent using the e-declarations system. After signing and sending, a window will open indicating the attachment.

Part J and K - Statement and instruction

In the last part, all squares in cells no. 94, 95 and 96 must be marked with a cross.

The completed document with attachments in the form of a zip archive is sent by the taxpayer only by means of electronic communication.