Application for VAT refund for gas 2023 – template to download
The application for a refund of the VAT increase for gas in 2023 can be submitted by those households that use gas for heating purposes. Who exactly? Not everyone will get a refund for the higher gas price. Where can I apply? When can you apply for a VAT refund for gas 2023? What documents must be attached to the application?
Table of Contents
- Sample application for VAT refund for households heating with gas
- Who can apply for a VAT refund for gas 2023?
- VAT refund application – who is the surcharge for? Income criterion
- Where to apply for VAT refund for gas?
- From when to apply for VAT refund for gas?
- Until when can applications for VAT refund for gas 2023 be submitted?
- What documents must be attached to the 2023 VAT refund application?
- Decision on examining the application for VAT refund for gas 2023
- VAT refund and gas prices 2023
Sample application for VAT refund for households heating with gas
Who can apply for a VAT refund for gas 2023?
Reimbursement is provided for in the Act on special protection of gaseous fuel consumers. Households that use gas for heating purposes, i.e. to heat the house, may apply for a refund of VAT on gas. VAT refund will not be granted to those who use it only for cooking, as well as those who heat utility water with gas. The use of gas to heat a house or apartment must be confirmed by an entry to Central Register of Emissions of Buildings.
Another important condition for receiving a VAT refund for gas is the income criterion.
VAT refund application – who is the surcharge for? Income criterion
The income criterion for VAT refunds is the same as for the cover allowance, i.e.:
- PLN 2,100 for a one-person household,
- PLN 1,500/person in the case of a multi-person household.
Where to apply for VAT refund for gas?
Applications should be submitted to the commune office to the commune head, mayor or president of the city.
From when to apply for VAT refund for gas?
VAT refund on the price of gas is valid from January 1, 2023. You can apply for a VAT refund after receiving and then paying the first gas invoice in the new year.
Important! The application should be submitted within 30 days of receipt of the invoice documenting the delivery of gaseous fuels.
Until when can applications for VAT refund for gas 2023 be submitted?
Applications can be submitted until December 31, 2023.
What documents must be attached to the 2023 VAT refund application?
The following must be attached to the application:
- an agreement concluded by the gaseous fuels customer with an energy company conducting business 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 for this invoice.
Decision on examining the application for VAT refund for gas 2023
The granting of a VAT refund by the commune head, mayor or city president does not require a decision.
Only a refusal to grant a VAT refund, annulment or change of the VAT refund amount and a decision on an unduly collected VAT refund require a decision of the office.
VAT refund and gas prices 2023
Let us remind you that natural gas prices for households in 2023 will be frozen at the 2022 level. There is a fixed maximum price for gas at the level of PLN 200.17 net/MWh. We write more about gas prices in the article: 2023 natural gas prices for households will increase by 23%, i.e. by VAT
Marzena Sarniewicz
