VAT refund for non-EU travellers in Poland: TAX FREE, 200 zl minimum
Short answer: Travellers living outside the EU can get Polish VAT back on purchases of at least 200 zloty from one seller, if the goods leave the EU unaltered within three months and export is confirmed electronically.
Tax-free shopping in Poland is a refund of VAT for travellers who live outside the European Union. It matters to expats mostly in two cases: when relatives or friends from outside the EU visit you, and when you yourself do not have your permanent residence in the EU. This guide follows the Polish tax service page on VAT refunds for travellers, dated as published 20 February 2026 and updated 26 May 2026, and the customs portal PUESC page for travellers, last updated 4 June 2025. Details are as of 17 October 2026.
Who qualifies
According to the tax service, you can ask for a refund of the VAT paid on goods bought in Poland if you meet all these conditions:
* you are a traveller and a private person * you do not have a permanent place of residence in the territory of the EU * you take the goods out of the EU in your personal luggage, in unaltered condition, no later than the last day of the third month following the month in which you made the purchase
If you live in Poland, or anywhere else in the EU, the refund is not for you. The sources do not describe how a long-term foreign resident's status is assessed, and they do not say anything about residence permits. They speak only of a permanent place of residence in the EU, so if your situation is unclear, ask the customs service.
Formal conditions
The tax service lists two formal conditions:
* the total value of the purchases including VAT, shown on the document issued by the seller, must be at least 200 zloty * you must get an electronic TAX FREE document issued by the seller through the TAX FREE system, with electronic confirmation of export by the customs office
The PUESC page adds that you gain the right to a refund when you buy goods worth at least 200 zloty from one seller. The tax service stresses that the basis for the refund is the electronic TAX FREE document together with the electronic confirmation of export of the goods listed in it.
Step by step
The customs portal sets out the process like this:
* Buy in shops marked with the TAX FREE logo. * Tell the seller you want to use TAX FREE. * Choose how you want the refund at the time of purchase: cashless, in a form you choose, or cash, which you must collect from the seller in person. You cannot change the form for a given TAX FREE document. * Ask the seller for the electronic TAX FREE document by email, for example as a PDF, or a printout of it. * The electronic document is passed automatically to the border. * When you leave, show the TAX FREE document and the goods you bought. At the border, show your documents to a customs officer, on paper or on a mobile device, say which goods are missing if any, and show the goods if the officer asks. The goods must be unaltered. * The TAX FREE system generates an electronic confirmation of export for all the documents you show. If you hold a printout, you can ask for the POLSKA - CŁO stamp. * You get the refund in the form you chose. If you chose cash, you collect it from the seller in person.
Leaving through another country
The tax service notes that if you take the goods out of the EU across a border with a non-EU country in a member state other than Poland, the customs authority in that member state confirms the export on the printout of the TAX FREE document.
The customs portal adds two cases. If you hold TAX FREE documents issued in another member state and you leave the EU through a Polish border customs office, the confirmation of export is the POLSKA - CŁO stamp. If you hold a printed Polish TAX FREE document and you leave the EU from a member state other than Poland, you get the confirmation under the rules of that country.
The mTAX FREE PL app and status check
The customs portal describes a mobile app, mTAX FREE PL, for travellers who have no permanent residence in the EU and buy goods in Poland under the TAX FREE procedure. It gives access to the electronic TAX FREE document and lets you check its status online. To use all its functions you must confirm your data once at the border, when a customs officer authorises it at your request.
You can also check the status of a TAX FREE document issued in Poland on the border portal granica.gov.pl, in the TaxFree tab, using the "Sprawdź status" function and entering the document's UNS number.
What the pages do not say
The sources do not name the shops that take part, do not give the amount of the refund or any fee that a refund company may keep, and do not set a list of excluded goods. Ask the seller about these before you pay. The refund conditions can be changed by regulation, so check the current text on the tax service page before you shop.
* Photos: cover, suitcase 1880-1910 (CC0, Wikimedia Commons); body, suitcase lock (CC0, Wikimedia Commons). Illustrative.
Frequently asked questions
What is the minimum purchase for a VAT refund in Poland?
At least 200 zloty including VAT, on the document from one seller, according to the tax service and PUESC pages.
How long do I have to take the goods out of the EU?
No later than the last day of the third month following the month of purchase, in your personal luggage and in unaltered condition.
Can I change cash to cashless after buying?
No. The customs portal says that for a given TAX FREE document you cannot change the form of refund you chose.
Does it apply if I live in Poland?
No. The conditions say the traveller must not have a permanent place of residence in the EU.
