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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences PL

Preferences PL

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Flag PL Poland (PL)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) In accordance with thresholds in article 10
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
i.e. the equivalent in national currency (PLN)
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag PL PL
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months (or remainder of a calendar year (01/11 - 31/12))
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
i.e. the equivalent in national currency (PLN)
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) No
Circumstances under which claim can be submitted by a third party With written authorisation
Can refund be made to third party ? No
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 1.1.1 Petrol
      • 1.1.2 Diesel
      • 1.1.3 LPG
      • 1.1.4 Natural Gas
      • 1.1.5 Bio fuel
    • 1.4 Fuel used specifically for test vehicles
    • 1.5 Petroleum products used for lubrication of means of transport or engines
    • 1.6 Fuel purchased for resale
    • 1.10 Fuel for machines and agriculture tractors
      • 1.10.1 Petrol
      • 1.10.2 Diesel
      • 1.10.3 LPG
      • 1.10.4 Natural Gas
      • 1.10.5 Bio fuel
    • 1.12 Fuel for means of passenger transport other than 1.8 and 1.9
    • 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
    • 2.12 Hiring of means of transport other than 2.5 and 2.6
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.1 Purchase of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.2 Maintenance of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.3 Purchase and installation of accessories for a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.4 Garaging or parking of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.5 Other expenditure relating to a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.2 Maintenance of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.4 Garaging or parking of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.5 Other expenditure relating to a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 3.3 Expenditure relating to means of transport for paying passengers
      • 3.3.2 Maintenance of a means of transport for paying passengers
      • 3.3.4 Garaging or parking of a means of transport for paying passengers
      • 3.3.5 Other expenditure relating to a means of transport for paying passengers
    • 3.4 Expenditure relating to means of goods transport
      • 3.4.2 Maintenance of a means of goods transport
      • 3.4.3 Garaging or parking of a means of goods transport
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.1 Used exclusively for business purposes
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.10 Purchase of accessories for passenger cars of 'M1' category, including their assembly and installation
    • 3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
    • 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
    • 3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct
    • 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
    • 3.16 Garaging or parking of a means of passenger transport
    • 3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
  • 4. Road tolls and other road user charge
    • 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 4.2.1 PKW
      • 4.2.2 LKW
    • 4.3 Road tolls for means of transport for paying passengers
    • 4.6 Road tolls for means of passenger transport with more than 9 places
    • 4.7 Road tolls for means of passenger transport with less than 9 places
    • 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
      • 4.8.1 For the organiser of the event
      • 4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
    • 5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 5.3.1 For the organiser of the event
      • 5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 6. Accommodation
  • 7. Food, drink and restaurant services
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
    • 8.2 For someone other than the taxable person or an employee of the taxable person
  • 9. Expenditure on luxuries, amusements and entertainment
  • 10. Other
    • 10.1 Tools
    • 10.2 Repairs within a warranty period
    • 10.3 Services connected with education
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.5 Purchase or hiring of property
      • 10.5.1 Purchase or hiring of immoveable property
      • 10.5.2 Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.3 Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.4 Purchase or hiring of moveable property other than code 2
    • 10.6 Provision of water, gas or electricity through a distribution network
    • 10.7 Gifts of a small value
    • 10.8 Office expenses
    • 10.9 Participation in fairs and seminars
      • 10.9.1 Fairs
      • 10.9.2 Seminars
      • 10.9.3 Education
      • 10.9.4 Training
    • 10.10 Flat rate additions on livestock and agricultural produce
    • 10.11 Expenditure on postage of mail to countries outside the EU
    • 10.12 Expenditure on fax and phone in connection with accommodation
    • 10.14 Goods purchased for resale other than 1.6
    • 10.15 Services purchased for resale other than 6.6 and 7.4
    • 10.16 Work on property
      • 10.16.1 Work on immoveable property used as a residence, recreational or leisure facility
      • 10.16.2 Work on immoveable property other than 10.16.1
      • 10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1
      • 10.16.4 Work on moveable property other than 10.16.3
    • 10.17 Expenditure on property
      • 10.17.1 Expenditure on immoveable property used as a dwelling, or for recreational or leisure use
      • 10.17.2 Expenditure on immoveable property other than 10.17.1

Portal

Tax authority http://www.is.waw.pl/
Preferences
Portal http://www.e-deklaracje.gov.pl/
Comment
Contact Drugi Urzad Skarbowy Warszawa-Sródmiescie
Second Tax Office for Warszawa-Sródmiescie
Ul. Jagiellonska 15
03 - 719 Warszawa
Rzeczpospolita Polska
Phone: +48 (022) 5113 500
Fax: +48 (022) 5113 502
Internet: http://www.is.waw.pl/USWSrodmiescie2
E-Mail: us1436@mz.mofnet.gov.pl
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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