🇵🇱 Poland – Submission for Polish Companies

Polish VAT is known as “Podatek od Towarów I Usług” (PTU). The standard VAT rate is 23%, and there are reduced rates of 8%, 5% and 0%.

It is not necessary to appoint a Polish fiscal representative to claim a VAT refund based on Directive 2008/09/EC or the 13th Directive. However, appointing a Polish contact person (proxy) is recommended since the authorities tend to require additional explanations in Polish (e.g., on the nature and reason for the

purchases) and in some cases, can set short deadlines for this information to be delivered (e.g., seven days).

Submission Method in VAT4U:

Manual submission via signed XML
Real-time status tracking via API

Recent changes in the XML protocol

The Polish tax administration has recently updated the XML protocol for claim submissions. We have implemented the necessary adjustments, and our team is currently verifying these changes.

After submitting your claim, we strongly recommend that you confirm its successful transmission to the Country of Refund, either by using the status check or by contacting the relevant tax authority directly.

Requirements:

Certificate (used to sign the XML manually with official Polish software)

How It Works:

Poland requires more detailed company information than most countries, including the REGON number, which is mandatory. All details must match the official records and follow the Polish XML format.

When submitting a claim under Step 1, you must also indicate whether this is:

A first-time submission, or
A corrective claim (resubmission)

Next, download the XML file generated by VAT4U. Poland requires this file to be digitally signed using your own certificate. To do this:

Download the official signing tool provided by the Polish Tax Administration
Use your certificate to sign the XML

This digital signature is used by Polish authorities to verify that you are the one submitting the claim. VAT4U does not handle the signing process for you, as we do not store or access your certificate.

Step 2. Upload the Signed XML

Once signed, upload the signed XML file back into VAT4U. If your claim includes attachments, compile all PDFs into one document and upload it alongside the XML. Then click Submit the Claim.

Step 3. Receive and Store Reference Number

If the XML passes validation, you will immediately receive a claim reference number in the portal. Save this reference number in VAT4U under the Claim Reference Number field.

Step 4. Track Claim Status

The Polish tax authority may accept or reject the claim within minutes. If there's an issue, you’ll likely receive an email to your registered address.

To check the claim status:

Use the reference number in Step 3
Click Check Claim Status in VAT4U

We utilize a direct API connection with the Polish tax administration—no bots or SFTP are involved—so status updates are fast and reliable.

Error 407, what does it mean and what to do when it occurs?

Error code 407 indicates a duplicate.
Once an XML file compliant with the PSP-FR schema is generated, it cannot be submitted a second time.
However, in order to resend the records, you need to change some value in the PSP-FR form, e.g. enter an optional field or change the order of the representatives if there is more than one, and then it will be possible to generate two zip and initupload.xml files again. This will allow you to sign the initupload.xml file according to its representation and then send it.

What to do if you have problems submitting a form?

If you receive the message: "Failed to send document! Due to technical reasons, we were unable to send your document. Please try again or return to home page” the first step is to check the metadata of the initupload.xml file. Please remember that this file must comply with the applicable scheme and be signed in accordance with the instructions. The file must be digitally signed with a qualified Polish or European signature or a trusted signature in accordance with the XAdES Basic Electronic Signature algorithm in the form of an XML file consistent with the scheme.

Does receiving an official confirmation of receipt (UPO) after sending the file mean that it has been verified and accepted?

UPO in the CESOP Taxpayer Application User Manual is defined as a document confirming receipt of the file by the Ministry of Finance, issued in the absence of technical and business validation errors.
If the file is technically correct, the JPK gateway will return code 200 and UPO.
Receiving a UPO after sending the PSP-FR means that the file has been accepted for verification. Information that the file has been verified will be sent within 7 days of sending it electronically to the email address provided in the registration form.

Here’s a condensed table of the most important and common codes when submitting XML claims:

Code	Issue	Description & Resolution
99	Encoding Error	File must be saved in UTF-8. Re-export your XML with correct encoding.
100	Invalid XML Structure	XML is malformed—check for missing tags or incorrect structure.
101	Incorrect XML Declaration	Must include <?xml version="1.0" encoding="UTF-8"?> at the top of the file.
110–114	Missing or Invalid Signature	XML must be signed using a qualified electronic signature (XAdES-BES, enveloped/enveloping).
120 / 130 / 135	Signature Verification Failed	The signature could not be verified or isn’t qualified—sign again with a valid certificate.
140	Schema Validation Error	XML does not match the official XSD schema. Validate structure against the latest schema provided by KAS.
150 / 415	Unsupported Document Type	Wrong or unsupported systemCode or document type. Use a valid format.
155 / 170 / 407	Duplicate Submission	The same file or hash has already been submitted. Slightly modify the content (e.g., optional fields) and resend.
160	Invalid Hash Format	HashValue must be Base64 encoded. Ensure hash is correctly generated.
200	✅ Submission Successful	Processing complete and confirmed. UPO (official confirmation) is available.
401 / 428	Business Rule Violation / Schema Error	XML failed logical or content validation. Review field values and order.
405 / 423	Invalid or Revoked Certificate	The signing certificate is not valid or lacks required attributes. Use a compliant qualified certificate.
420 / 424	Missing Authorization	No valid authorization or power of attorney for the signer. Confirm user access rights and roles.

VAT Refund Procedures

Poland as the Member State of Establishment (Directive 2008/09/EC – former 8th Directive)

This applies when a Polish-established company claims VAT refunds in another EU Member State.

Filing Procedure

Refund applications must be submitted electronically in Polish via the Polish tax portal:
https://www.podatki.gov.pl/vat/e-deklaracje-vat/formularze-vat/
Proxies can submit claims, but authorization must be filed in hard copy with stamp duty paid before submission.
The Polish tax authorities will confirm receipt of the claim.

IT Requirements

Refund applications must use the official VAT-REF form: https://www.podatki.gov.pl/vat/e-deklaracje-vat/formularze-vat/
All invoices must be in a single ZIP file (max 5 MB, JPEG/PDF/TIFF, black & white, max 200 dpi).
No electronic XML or CSV uploads are allowed.
Claims must include all invoices for the relevant period and be signed with a certified electronic signature.

Non-EU Claims (13th Directive Equivalent)

Claims follow the refund rules of the non-EU country.
A certificate of taxable status (“zaświadczenie o rejestracji podatnika podatku od wartości dodanej lub podatku o podobnym charakterze w kraju siedziby”) is usually required.

Poland as the Member State of Refund (Directive 2008/09/EC – for EU businesses)

Eligibility

Claimant must not have a fixed establishment or taxable activities in Poland, except certain transport services, reverse charge supplies, OSS activities, or distance sales.
Must be a registered VAT payer in their home country.
Purchases in Poland must relate to taxable activities in the claimant’s home country.

Non-Refundable VAT

Lodging and restaurant services (some exceptions)
Unduly charged VAT
Intra-Community supplies or exports
Certain reimbursed supplier costs

Full & Partial Refunds

Full VAT recovery on business-only cars, fuel, and related expenditures
Partial recovery if purchases are only partly used for taxable activities, calculated pro rata

Claim Submission

Minimum amounts: EUR 400 for <1 year (≥3 months) or EUR 50 for a full year / remaining period
Coverage: 3–12 consecutive months; shorter periods allowed at year-end
Deadline: 30 September of the year following the claim period

Proxy & Documentation

Proxies must submit a hard copy power of attorney with PLN 17 stamp duty and statutory documents, translated into Polish.
Required documents: original invoices, customs documents, VAT registration certificate, power of attorney (if proxy submits).
Electronic invoices are accepted if integrity and authenticity are ensured.

Refunds and Appeals

Decision issued within 4 months, extendable up to 8 months if additional information is requested
Payment in PLN to the provided bank account within 10 business days
Only incorrect invoices are rejected; other claims are processed
Appeals: within 7–14 days to the tax office, then to the national administrative court within 30 days if necessary

Non-EU Businesses (13th Directive) in Poland

Eligibility & Reciprocity

Only taxable persons from countries granting reciprocal VAT refunds (currently Iceland, Macedonia, Norway, Switzerland, UK)
Full and partial VAT rules same as EU claimants

Submission & Deadlines

Claims must be submitted by 30 September of the year following the calendar year
Proxy rules and document requirements are identical to EU claims

Supporting Documentation

Original invoices and customs documents
Certificate of taxable status with notarized Polish translation
Power of attorney if filing through a proxy

Key Points:

Poland requires hard copy documentation for proxies and certificates.
All claims must be submitted in Polish, with electronic invoices accepted under strict rules.
Deadline for all claims: 30 September following the fiscal year.
Processing typically takes 4–8 months, with extensions if additional information is requested.