As a visitor with permanent residence outside the European Union (EU) you are entitled to claim back VAT if purchased products in Poland are  exported intact outside the EU.

The minimum amount of the total value of purchases including VAT, for a tax refund form (TAX FREE) attached to it with a bill of sale, authorizing the reimbursement of VAT, is 200 zł.

3-Step System is simple to use and easy to remember, simply follow the instructions below to get a VAT refund:

1. At sales department:

Whenever you are shopping ask the merchant to issue tax return (TAX FREE). Make sure your name, address and passport number are correctly entered and that the receipt of the cash register was attached to the form. The date on the form must be issued in accordance with the date of receipt. Keep TAX FREE form until the refund.

2. Confirmation by the Customs Office:

When you leave Poland and the European Union must show the purchased goods (intact), form (TAX FREE) with an attached bill of sale, and to stamp the passport check by the Polish customs officer or another from the EU. Confirmation of exports from the EU must take place no later than the last day of the third month following the month of purchase. 
NO CUSTOMS STAMP ON TAX RETURN FORM (TAX FREE) = REFUSAL TO REFUND

3. Refund of VAT

Finally  recover cash realizing form (TAX FREE) at the headquarters Cyberteam. Keep in mind to achieve the form (TAX FREE) no later than 4 months following the month of purchase.

In Poland, the principle of reimbursement of the VAT Act regulates the travel tax on goods and services and excise duty and the rules implementing the Act - the Minister of Finance.

Ustawa z 11 marca 2004 o podatku od towarów i usług - Dział XII, rozdział 6, art. 126 - 130 (Dz.U. nr 54 poz. 535 z późn. zm)