VAT

VAT Refund in 25 Days — Who Qualifies and How to Get It

May 2, 2026 ~7 min read

By default, the tax office has 60 days to refund excess VAT (Value Added Tax). Small taxpayers can obtain a refund in as few as 25 days — provided they meet several requirements. We explain who qualifies, what documents to prepare, and how to submit a correct application.

Article illustration — VAT, rates and limits 2026

Standard VAT Refund Deadlines

By default, the tax office has 60 days to refund excess VAT from the date a correct JPK_V7M (Standard Audit File for Tax — monthly VAT return) or V7K (quarterly variant) declaration is filed. The deadline may be extended to 180 days if the office determines that the settlement requires verification.

However, for small taxpayers and certain industries, an accelerated 25-day refund is available.

Who Can Obtain a Refund in 25 Days

A 25-day refund application can be submitted by a VAT taxpayer who meets all of the following conditions:

  • Holds the status of a small VAT taxpayer (turnover ≤ EUR 2 million)
  • Has filed VAT returns on time for the past 12 months
  • Has no tax arrears (VAT, PIT (Personal Income Tax) / CIT (Corporate Income Tax), ZUS (Social Insurance Institution))
  • All sales invoices in the refund period have been paid
  • Purchase invoices are at least 50% paid or documented via non-cash payment

How to Submit a 25-Day Refund Application

In the JPK_V7M / V7K declaration, in the field "I request a refund within 25 days," select YES. No additional documents are required — the application is part of the declaration itself.

Note: the declaration must be filed on time (by the 25th of the following month). A late filing automatically blocks the accelerated refund.

What Can Delay the Refund Despite the Application

  • Tax office verification — when they see a large VAT balance, they audit the documentation
  • Lack of non-cash payment for invoices exceeding PLN 15,000 — a formal requirement
  • Split payment invoices — VAT from the MPP (Mechanizm Podzielonej Płatności — Split Payment Mechanism) technical account is settled separately
  • Non-EU imports — require additional customs documentation

Practical Tips

  1. Check all arrears — even small ZUS debts will block the accelerated refund
  2. Before submitting the application, confirm that all sales invoices have been paid
  3. File your JPK_V7 as early as possible within the settlement period — the clock starts from the date the correct declaration is submitted
  4. Keep all transfer confirmations — the tax office may request them

Frequently Asked Questions

Is the 25-day refund guaranteed?
No. The tax office has the right to initiate an audit, which automatically extends the deadline to 60–180 days. In practice, the 25-day refund applies only to problem-free declarations.
Can a large company also get a 25-day refund?
Generally no — this is a privilege for small taxpayers. However, large companies with exports exceeding 30% of turnover may benefit from a different preference — a 60-day refund with the possibility of reduction to 25 days.
What if the tax office does not refund within 25 days?
Once the deadline is exceeded, interest accrues from the 25th day onward. Report the matter to the tax office in writing — the usual reason is a verification process that has been extended.

Need Assistance?

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