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Planned introduction of the retail sales tax in Poland

Poland
03/02/2016
Available languages: PL
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On 25 January 2016, the draft act on retail sales tax was delivered to the Chancellery of the Prime Minister. Works on the bill have been carried out pursuant to a separate procedure, which means that officially the bill was not communicated to the public. Due to the early stage of the legislative process, the final amendments are not known yet.

According to an official communication from the Ministry of Finance, a sales tax is to be imposed on:

  • commercial franchise chains
  • traditional retail sellers
  • e-commerce retail sellers

whose retail sales revenue exceeds PLN 1.5 million monthly.

The rate is supposed to be:

  • 0.7% on revenue achieved on business days up to PLN 0.3 billion
  • 1.3% on revenue achieved on business days in excess of PLN 0.3 billion
  • 1.9% on revenue achieved on Saturdays, Sundays and other statutory holidays.

However, any revenue earned on sales of medicines and reimbursed medical devices, is supposed to be exempt from that tax. The definition of goods will not include meals prepared by the vendor, natural gas, water, heat and electricity.

The act would enter into force within 14 days of its publication in the Journal of Laws. As the draft act has been widely criticised, further amendments are expected, of which we will keep you informed.

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