Tax Free is the system that lets non-EU travellers reclaim part of the Value Added Tax (VAT) paid on goods purchased in EU countries. Depending on the country and refund method, you can legally recover 10% to 25% of the purchase amount.
Before your shopping trip, check live border queues and pick the optimal crossing on the interactive map. If you are travelling by car, arrange a Green Card insurance in advance and review the customs rules.
Tax Free refunds the VAT included in the price of goods sold in EU countries. Because this tax funds EU social programmes, individuals who are not EU residents are entitled to claim it back.
Who can claim Tax Free:
Who cannot claim:
| Parameter | Requirement |
|---|---|
| Minimum amount (Poland) | PLN 200 gross on a single receipt from one retailer |
| Goods export deadline | By the last day of the 3rd month following the month of purchase |
| Refund deadline | Up to 10 months from the end of the month of purchase |
| Condition of goods | Unused, in original factory packaging |
| Type of goods | For personal use |
VAT rates and the actual refund after the operator's commission:
| Country | VAT rate | Cash refund | To card |
|---|---|---|---|
| Poland | 23% (standard), 8%, 5% | ~10–13% | ~15–18% |
| Germany | 19% | ~10% | ~14.5% |
| Italy | 22% | ~12% | up to 20% |
| France | 20% | ~12% | up to 15% |
Example for Poland: a product priced at PLN 1,000 with 23% VAT → VAT amount = (23 × 1000) / 123 = PLN 186.90.
Refundable:
Not refundable:
Also review the import limits for Ukraine: alcohol, tobacco and cash are subject to separate declaration thresholds.
Tip: our Border Shopping page lets you find supermarkets and shopping centres near a specific border crossing and route directly there.
The Zwrot VAT dla podróżnych form must include:
Verify all details before signing. The form is issued for one person — do not combine purchases with other people.
When leaving Poland or another EU country:
From October 2025, the EU is gradually rolling out the EES (Entry/Exit System) — biometric registration of entries and exits. It does not replace the Tax Free procedure but will increase border processing time during the first year.
There are four refund methods:
| Method | Where | Commission | Time |
|---|---|---|---|
| 100% VAT in-store | On your next visit to Poland | 0% | Next visit |
| Cash at the border | Zosin, Terespol (24/7) | ~30–45% | Instant |
| To bank card | Global Blue point + bank details | ~10–15% | 1–2 weeks |
| By post | Global Blue envelope | High | 2–4 weeks |
| City / Point | Address | Hours |
|---|---|---|
| Zosin (Poland–Ukraine border) | At the border | 24/7, daily |
| Terespol (Belarus border) | At the border | 24/7, daily |
| Sławatycze | At the border | Mon–Sun: 08:00–20:00 |
| Warsaw — Chopin Airport | Terminal A | 06:00–22:00 |
| Katowice — Airport | — | 06:00–22:00 |
| Gdańsk — Airport | — | 06:00–22:00 |
| Poznań — Airport | — | 06:00–22:00 |
| Białystok | Leroy Merlin, Makro, Selgros | Varies by store |
| Przemyśl | Sanowa Mall, ul. Brudzewskiego 1 | 09:00–21:00 |
The most popular crossings for Tax Free shoppers heading to Ukraine are: Zosin, Dorohusk, Hrebenne, Korczowa, Medyka. You can check waiting times for these crossings on the queue status page.
| Chain | Tax Free availability |
|---|---|
| Biedronka | Only ~140 of 2,000+ stores (border towns) |
| Tesco, Auchan | Only near the eastern border (Przemyśl, Rzeszów, Lublin) |
| IKEA | All regions |
| Leroy Merlin, Bricoman, Makro, Selgros | Many Tax Free locations |
The official mobile app from the Polish customs service streamlines processing and tracking:
Download: Google Play | App Store.
Mistakes that cancel the refund:
Tips for the best return:
Cash at the border returns roughly 10–13% of the purchase (operator commission ~30–45%). Card refund is around 15–18%. The maximum 100% VAT (≈18.7% of a 23%-VAT product) requires returning to the store with a stamped form.
PLN 200 gross on a single receipt from one retailer. Receipts from different shops cannot be combined.
Yes. The app simplifies processing and tracking, but the physical "VAT-ZWROT" customs stamp on the paper form is required at the Polish–Ukrainian border.
Until the last day of the 3rd month after the month of purchase. For example, a purchase on 15 January must leave the EU by 30 April.
24/7 Global Blue points operate at Zosin (Ukraine border) and Terespol (Belarus border). Sławatycze runs from 08:00 to 20:00. Check the queue before you go.
Yes, if it is non-food personal-use goods. Alcohol, tobacco, fuel, services, books and online orders with delivery are not refundable.
No. People with protection status, EU residence permits or EU employment are not eligible for Tax Free.
