rozporządzenie Ministra Finansów, Funduszy i Polityki Regionalnej z dnia 20 października 2021 r. w sprawie zwrotu podatku od towarów i usług niektórym podmiotom

This regulation establishes the rules and procedures for certain entities to reclaim Value Added Tax (VAT) from the Polish treasury. It ensures that eligible taxpayers can recover tax amounts that cannot be deducted through standard mechanisms, preventing unfair tax burdens on specific sectors. This affects businesses and organizations operating in Poland that qualify for special VAT refund schemes, simplifying the process for claiming back overpaid taxes.