If You Want to Reclaim VAT Paid in Poland on Goods You Then Export to the United Kingdom, There Are Several Important Points to Consider:

* Conditions for a VAT refund in Poland: To apply for a VAT refund in Poland, you must be an eligible entity from an EU member state. This means you must:* Have your business established in the territory of the EU,* Not carry on business in Poland, nor have your permanent place of residence or stay there,* Be a registered VAT payer in an EU member state and not carry out certain types of sales in the territory of Poland.* The type of expenses eligible for a refund: A VAT refund in Poland can be granted for goods and services purchased in the territory of Poland, or for goods that were imported into Poland, if those goods were used for activities that entitle you to reduce the output tax by the input tax.* The process of applying for a refund in the United Kingdom: If you are a registered VAT payer in the United Kingdom, you can apply for a refund of VAT paid in an EU member state after 1 January 2021. You can do this through:* The EU VAT refund system,* The EU 13th Directive process.* What you can reclaim using the EU VAT refund system: You can apply for a refund of VAT on invoices for goods only, not for services or invoices covering both goods and services.* How to make a claim using the EU VAT refund system: Detailed information on submitting refund applications can be found in the document "VAT notice 723A". If you are eligible to use the EU VAT refund system but cannot access it, you should contact HM Revenue & Customs (HMRC) or check the relevant guidance for further information.* The EU 13th Directive process: If you are not eligible to use the EU VAT refund system, or you incurred VAT that cannot be recovered through the EU VAT refund system, you must use the EU 13th Directive process.If you buy goods in Poland with VAT and then export them to the United Kingdom, whether you can reclaim the VAT paid depends on meeting the conditions above. If you meet the requirements, you can apply for a VAT refund under the applicable procedures.* Information on VAT refunds in Poland can be found on the website of the Polish tax office: VAT refunds (SDG).* Details of the process for applying for a VAT refund in the United Kingdom are available on the UK government website: How to claim a refund of VAT paid in an EU member state.I encourage you to look at these pages for detailed information and guidance on the VAT refund process.