For many foreign companies, a VAT refund in Poland is the moment when Polish VAT rules become very real: the documentation gets reviewed, questions appear, and sometimes the tax office challenges the entire setup—not only the refund claim itself.
The two most common reasons VAT refund cases become difficult are:
- Fixed Establishment (FE) for VAT purposes (often discussed in Poland as "stałe miejsce prowadzenia działalności"), and
- VAT audits, controls, and disputes with the Polish tax authorities (National Revenue Administration – Krajowa Administracja Skarbowa, KAS).
If your business operates cross-border, uses Polish logistics/warehousing, or works with Polish resources in any structured way, combining VAT refund in Poland support with FE risk assessment can significantly reduce both delays and financial exposure.
Want to understand why your VAT refund in Poland is being challenged—and what to do next?
Why a VAT refund in Poland gets refused (in simple terms)
A VAT refund may be questioned or refused when the tax office believes that:
- the transaction chain is not documented clearly enough,
- the invoices do not match the business reality,
- the company should have been VAT-registered in Poland, or
- the foreign company has a Fixed Establishment (FE) in Poland, which changes how VAT should be settled.
In other words: the refund application can trigger a deeper review of your entire operating model, not just the VAT amount.
What "Fixed Establishment (FE)" means for your VAT refund in Poland
FE is not the same as a Polish company or branch. In practical terms, FE is about whether your business has a stable operational presence in Poland—enough people and/or resources to carry out activities in Poland in a predictable way.
Authorities typically look at questions like:
- Do you have people in Poland (employees or dedicated staff via arrangements) who support your operations?
- Do you have resources in Poland (warehouse, equipment, production capacity, dedicated space)?
- Are these resources available on a continuous basis, not just occasionally?
- Can your business effectively perform or receive services in Poland using that setup?
If the answer leans toward "yes", the tax office may argue that certain supplies are connected to Poland via FE — impacting the VAT treatment, registration obligations, and sometimes the VAT refund position.
Typical issues foreign companies face when applying for a VAT refund in Poland
VAT registration (including retroactive registration)
Sometimes the safest route to protect the refund is to clarify whether your business should have registered earlier.
Evidence and documentation standards
A VAT refund in Poland is documentation-driven. The tax office expects consistent invoices, contracts, proof of supply, and a coherent explanation of the flow.
VAT audits and controls
Refund claims often lead to audits — especially when the amounts are material or the transactions are cross-border.
VAT disputes with KAS
Disputes usually involve VAT deduction rights, place-of-supply rules, FE allegations, or complex EU transaction patterns (including chain transactions).
Planning a VAT refund in Poland?
Let's reduce the risk upfront — before an audit starts.
Our service: VAT refund in Poland for foreign companies
We support foreign businesses with VAT refund in Poland cases, including the "hard parts" that usually decide the outcome:
- Preparing and managing VAT refund claims and supporting documentation
- Explaining your operating model in a way Polish authorities accept
- FE risk assessment (and practical steps to reduce exposure)
- VAT registration support (including analysis of backdated registration)
- Handling audits, queries and formal correspondence with KAS
- Building a dispute strategy when the tax office challenges your refund
This work often links naturally with accounting services in Poland, because your bookkeeping and VAT evidence must align.
Why this is a high-value service (and why "cheap" approaches fail)
A VAT refund in Poland becomes difficult when the facts are not standard — and for foreign companies they rarely are:
- Operational models involve warehouses, 3PL providers, multiple EU entities, or shared teams
- Polish authorities often test whether the business has FE or hidden local settlement obligations
- Good outcomes depend on both VAT know-how and audit/dispute experience
Therefore, low-cost competition is not very effective in this area. These tasks require real analysis, not templates.
Not sure whether your setup triggers FE — or whether it could block your VAT refund in Poland?
Case studies
Case study 1: VAT refund in Poland refused → retroactive VAT registration → VAT recovered
Situation: A German company applied for a VAT refund in Poland.
Issue: The tax authority issued a refusal decision, questioning the basis for the refund.
Our approach:
- We reviewed transactions and the documentation logic end-to-end.
- We implemented VAT registration retroactively where this was the most defensible solution.
- We supported corrective actions, including voluntary disclosure (czynny żal) where relevant in Polish practice, to limit sanction risk.
- We rebuilt the refund file and responses to the tax office.
Result: The company successfully recovered the VAT and reduced ongoing compliance risk.
Case study 2: Logistics company – FE risk in Poland → operational analysis → protected against sanctions
Situation: A foreign logistics business used Polish resources to run part of its EU operations.
Risk: The setup could be treated as FE, affecting VAT settlement and refund entitlement.
Our approach:
- We mapped how decisions and operations work in practice (people, assets, contracts).
- We assessed FE risk factors and recommended changes to governance and documentation.
- We prepared an audit-ready VAT position.
Result: Reduced risk of reassessments, penalties and VAT refund disputes.
Case study 3: EU chain transactions → VAT opinion → avoided double taxation
Situation: A company was involved in EU chain transactions (several parties, one physical movement of goods).
Risk: Incorrect classification could cause double taxation or loss of 0% VAT.
Our approach:
- We prepared a practical VAT opinion for the Polish context, aligning contracts, transport allocation, invoices, and evidence.
Result: The company avoided double taxation and strengthened its audit position.
What you receive (so your team can execute)
At the end, you get practical deliverables — not theory:
- A clear conclusion on FE risk and what drives it
- A step-by-step VAT refund and compliance roadmap
- A documentation checklist aligned with Polish expectations
- Support through audits and disputes until the case is closed
Ready to move forward with a VAT refund in Poland — with less uncertainty and fewer delays?
