Regulations of Purchases According to the TAX FREE FOR TOURISTS

 

Regulations of Purchases According to the TAX FREE FOR TOURISTS Procedure at www.elektrohome.pl Web Store

 

The TAX FREE procedure applies to orders placed over the Internet from the entire territory of Poland and to retail sales at the Collection Point.

 

1) To take advantage of the VAT refund on purchased goods, an individual must permanently reside outside the European Union, and make a purchase at www.elektrohome.pl web store.

2) The minimum gross value of a single purchase must be PLN 500.

3) To take advantage of purchasing according to the TAX FREE procedure, the buyer should:

1. specify the following information during the placement of an order over the Internet at website elektrohome.pl or at the Collection Point:
2. in the "Comments to the Order" field, enter "TAX FREE" and specify the country. If possible, please provide: the series and number of your passport, and the place where you will cross the border of the European Union;
3. in the "Invoicing Details" field, provide the information from the passport (first and last name, address of residence: street, house number, postcode, town/city);

III) at the Collection Point, provide the information to a consultant entering your order to the system and filling out the TAX FREE form.

1. After the collections of completed order, make sure whether delivered or collected at the collection point goods are intact and accompanied by the following documents:
2. a receipt from the cash register;
3. filled out "TAX FREE FOR TOURISTS VAT Refund" document.
4. Purchased goods should be exported from the European Union intact, not later than on the last day of the third month following the month of purchase.
5. When crossing the border of the European Union, intact goods must be presented to a customs officer together with the receipt from the cash register and the "TAX FREE FOR TOURISTS VAT Refund" document - NOTE!!! Make sure that the customs officer affixes a stamp with the number confirming the export of the goods on the "TAX FREE FOR TOURISTS VAT Refund" document and enters the export place and date.
6. The "TAX FREE FOR TOURISTS VAT Refund" document should be supplemented with the information on number of the bank account (in IBAN format and with the with SWIFT code) to which the VAT refund for purchased and delivered goods shall be made, and its original copy should be delivered to the following address: HOME Studio Mebli Kuchennych Jarosław Ciura, Aleje Jerozolimskie 200/0A5, 02-486 Warszawa, not later than before the elapse of 10 months form the end of the month of delivery of purchased goods.
7. The grounds for the tax refund will be the presentation by the TRAVELLER of the document issued by the SELLER, on which the CUSTOMS AND INLAND REVENUE OFFICE has confirmed the export of goods with a stamp. The receipt from the cash register should be attached to the document - Article 128 (2) of the Act.
8. The SELLER can make VAT refund if the TRAVELLER exports purchased goods from the territory of the European Union not later than on the last day of the third month following the month of purchase - Article 128 (1) of the Act.
9. A VAT refund handling fee in the amount of 2.9% of the value of the VAT refund shall be charged on purchased goods, yet not less than PLN 20
10. Each transaction is recorded in the "TAX FREE FOR TOURISTS VAT REFUND" web service on the https://granica.gov.pl/TaxFree/ website

Legal Grounds:

Articles 126-130 of the Value Added Tax Act of 11 March 2004 (consolidated text Journal of Laws of 2011 No. 177, item 1054, as amended).