Applications may be submitted from 15 February 2023 to 29 February 2024.:

  • traditionally in paper form at the Miejski Ośrodek Pomocy Społecznej w Bolesławcu, ul. Cicha 7, room no. 1, on the following days:
    • Monday, Wednesday and Friday from 7:30 to 11:00,
    • Tuesday and Thursday from 11:30 to 14:30,
  • electronically via the Electronic Platform of Public Administration Services, ePUAP, by sending the above-mentioned application to the following mailbox address: ePUAP:/mops.boleslawiec/skrytka. The application must bear a qualified electronic signature, a trusted signature or a personal signature,
  • by post to the following address: Miejski Ośrodek Pomocy Społecznej w Bolesławcu, ul. Cicha 7, 59-700 Bolesławiec.

The gas allowance corresponds to the amount of VAT resulting from the paid invoice documenting the delivery of gas fuels from 1 January 2023 to 31 December 2023 to the gas fuel consumer.

The “gas allowance” will be granted to a gas fuel consumer who uses gas as the main heating source for the household. Heating appliances powered by gas fuels must have been entered in or reported to CEEB, referred to in Article 27a(1) of the Act of 21 November 2008 on supporting thermal modernization and renovations and on the central register of the emission of buildings (Journal of Laws of 2022, items 438, 1561, 1576, 1967 and 2456), by the date on which the Act entered into force (i.e. by 21 December 2022), or after that date—in the case of a main heating source entered in or reported for the first time to the central register of the emission of buildings referred to in Article 27g(1) of that Act.

The VAT refund is available to:

  1. Persons in a one-person household, where the average monthly income does not exceed PLN 2,100;
  2. Persons in a multi-person household, where the average monthly income does not exceed PLN 1,500 per person.

After deducting alimony paid to other persons, household income consists of:

  • income subject to taxation under the rules set out in Article 27, Article 30b, Article 30c, Article 30e and Article 30f of the Act of 26 July 1991 on personal income tax, reduced by income-earning costs, personal income tax due, social security contributions not included in the costs of obtaining income, and health insurance contributions;
  • income not subject to personal income tax;
  • income from an agricultural holding;
  • income from activity taxed under the provisions on lump-sum income tax.

Household income is determined on the basis of income earned in:

  • 2021 for an application submitted by 31 July 2023,
  • 2022 for an application submitted between 1 August 2023 and 29 February 2024.

Attachments to the application

The following must be attached to the VAT refund application:

  • the agreement concluded between the gas fuel consumer and the energy company conducting business activity in the field of trading in gas fuels, or a copy thereof,
  • an invoice documenting the delivery of gas fuels to that consumer by the energy company,
  • proof of payment of that invoice.

For telephone contact, call 75 645 78 11.

Application

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