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