Recovery of VAT
Since 3rd September 1999, the foreigners leaving Poland, who purchased
goods at the value exceeding PLN 200 in shops bearing special
label, have had right to repayment of VAT. The repayment is conditional
upon exportation of goods within 3 months from the date of purchase and
production of special
name-bearing document, on which a confirmation by a customs officer
is entered about the exportation of purchased goods (in practice, it means
stamping it with "VAT-REPAYMENT" stamp). Before the confirmation,
the customs officer must check the identity of the traveller and goods
as well as the purchase note constituting an annex to the said document.
Legal
situation - May - 2002 - Legal ground
Source: Customs Service of the Republic of Poland www.mf.gov.pl/sluzba_celna
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