Home / Dz.U. 2005 nr 193 poz. 1618
Regulation of the Minister of Finance of 29 September 2005 on cases and procedure for refunding value added tax to diplomatic representatives, consular offices, members of staff of these representations and offices, as well as other persons equated to them on the basis of laws, agreements or international customs
Rozporządzenie Ministra Finansów z dnia 29 września 2005 r. w sprawie przypadków i trybu zwrotu podatku od towarów i usług przedstawicielom dyplomatycznym, urzędom konsularnym, członkom personelu tych przedstawicielstw i urzędów, a także innym osobom zrównanym z nimi na podstawie ustaw, umów lub zwyczajów międzynarodowych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2005-09-29
Entry into force
2005-10-20
Texts
Keywords
tax on goods and servicesdiplomatic missionsConsular offices
Related acts
Repealed Acts (1)
Amending Acts (2)
- Regulation of the Minister of Finance of June 22, 2023, amending the regulation on cases and procedure for refunding value added tax to diplomatic missions, consular offices, members of the staff of these missions and offices, as well as other persons equated with them on the basis of laws, agreements or international customs. · 2023-07-01
- Regulation of the Minister of Finance and Economy of March 25, 2026, amending the regulation on cases and procedure for refunding tax on goods and services to diplomatic missions, consular offices, members of the staff of these missions and offices, as well as other persons equated to them on the basis of laws, agreements or international customs · 2026-03-31
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 11 March 2004 on value added tax · art. 89 ust. 2
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of April 23, 2004, on cases and the procedure for refunding value added tax to diplomatic missions, consular offices and their staff, as well as other persons equated to them on the basis of laws, agreements or international customs
- Implementing Regulations: Law of 11 March 2004 on value added tax
- Amended Acts: Regulation of the Minister of Finance and Economy of March 25, 2026, amending the regulation on cases and procedure for refunding tax on goods and services to diplomatic missions, consular offices, members of the staff of these missions and offices, as well as other persons equated to them on the basis of laws, agreements or international customs
- Amended Acts: Regulation of the Minister of Finance of June 22, 2023, amending the regulation on cases and procedure for refunding value added tax to diplomatic missions, consular offices, members of the staff of these missions and offices, as well as other persons equated with them on the basis of laws, agreements or international customs.
- Consolidated Text for an Act: Announcement of the Minister of Finance of July 30, 2024, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on cases and procedure for the refund of value added tax to diplomatic missions, consular offices, members of the staff of these missions and offices, as well as other persons equated to them on the basis of laws, agreements or international customs