The refund of the VAT increase for gas in 2023 is provided for in the law on the special protection of diesel consumers, signed by the President on December 19, 2022. However, not everyone will receive a refund for the higher gas price. Who and when can count on a refund? What conditions must be met to get a gas VAT refund? From when can the application be submitted?
Summary
- VAT on gas to increase from 2023
- Who is the VAT refund for gas in 2023 for? Conditions
- Since when is there a VAT refund for gas?
- Do I need to file a tax refund claim?
- Decision on granting VAT refund for gas
President Andrzej Duda December 19th signed the deed on the special protection of consumers of gaseous fuels in 2023 due to the situation on the gas market. According to the law establishing the so-called shield in 2023, the protective measures will continue for families and sensitive subjects (hospitals, schools, museums, housing communities and cooperatives, etc.)who use gas. They must rely on:
- maintain gas prices in 2023 at 200.17 PLN/MWh, i.e. the current price,
- maintenance of gas distribution prices,
- compensation for energy companies in relation to the costs incurred,
- reimbursement of VAT expenses incurred for gas.
VAT on gas to increase from 2023
We remind you that from the new year, incomes declare higher VAT on gas. Despite the “100% tariff freeze” for households and so-called vulnerable customers, as announced by Climate and Environment Minister Anna Mosca, gas bills will still rise. You will have to pay gas prices and expenses for its supply add 23% VAT. The rate of this tax from February 2022 is 0%.
The reintroduction of VAT will mainly affect families who use gas to heat their homes or apartments (tariff W-3.6). They are less impressed with cookers (tariff W-1.1), which buy gas only for cooking on gas stoves.
The most sensitive recipients will also be entitled to reimbursement of the VAT expenses incurred.
Who is the VAT refund for gas in 2023 for? Conditions
The bill assumes that those households who can claim a VAT refund for gas they use gas for heating. This means that the gas must be used to heat the house or. Therefore, those who use gas only in the kitchen for cooking, as well as those who heat their water with gas, will not be entitled to a VAT refund.
An important criterion of income
Another condition is the income criterion, the same as in the case of the cover indemnity, i.e.:
- PLN 2,100 for a family consisting of only one person,
- PLN 1,500/person in the case of a household consisting of several people.
It is necessary to enter the heat source in CEEB
The use of gas for heating a house or apartment must be confirmed by an entry in the Central Building Emission Register. This must be done on the effective date of the law, or later in the case of a primary heating source being entered or reported to the CEEB for the first time.
The VAT equivalent will be refunded on the basis of a gas bill.
The government expects around 300,000 people to be eligible for reimbursement. families. This is a small number, considering that last year’s GUZ data indicates that there are 13.8 million households in Poland.
Since when is there a VAT refund for gas?
The VAT refund is applied to the gas price from 1 January 2023 to 31 December 2023. You can request a VAT refund once you have received and then paid your first gas bill for the new year.
Do I need to file a tax refund claim?
You will need to file to get a refund VAT refund application. The application must be submitted to the municipal office (competent for the place of residence) to the municipality head, mayor or president of the city, within 30 days of receipt of the invoice documenting the delivery of the gaseous fuels.
The model application will be made available by the Minister responsible for energy issues in the Public Information Bulletin on the website of the office that manages it.
You will need to attach the following to your gas VAT refund request:
- an agreement concluded by a customer of gaseous fuels with an energy enterprise engaged in commercial activity in the field of trading in gaseous fuels, or a copy thereof,
- an invoice documenting the delivery of gaseous fuels to this customer by this energy company,
- proof of payment of this invoice.
Decision on granting VAT refund for gas
Granting of VAT refund by the municipality head, mayor or city president it does not require a decision.
Only the refusal to grant a VAT refund, the cancellation or change of the amount of the VAT refund and a decision on an incorrectly levied VAT refund require a decision from the office.
The information provided in the gas VAT refund application is submitted under penalty of criminal liability for false declarations. The person submitting the declaration is obliged to insert the following clause in it: “I am aware of criminal liability for submitting a false declaration”. This clause replaces the instruction on criminal liability for false statements.
MaB, Source: Draft law on the special protection of certain gaseous fuel consumers in 2023 due to the situation on the gas market.
