From January 1, 2010 the Second Tax Office Warszawa-ÅšródmieÅ›cie [Drugi UrzÄ…d Skarbowy Warszawa-ÅšródmieÅ›cie] has been responsible for VAT refunds. Foreign companies from EU countries apply for the VAT refund to their respective tax offices and the tax offices examine applications and send them by electronic means to the Second Tax Office Warszawa-ÅšródmieÅ›cie. The deadline for filing applications for 2009 is September 30. Administrative courts are of the opinion that a foreign taxpayer also has the right to claim interest for delay in refund of VAT due to it. Nowadays, delays in VAT refund exceed 6 months and may even be up to 2 years.

Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl