The proposed legislation defines certain terms including “trading activity” and “trading space.” Because of the broad application of these definitions and given the relatively small minimum trading space, many medium-sized businesses (such as bookstores and pharmacies) could possibly be subject to the tax.
It is anticipated that the draft provisions would be effective during the first quarter of 2016.
Read a November 2015 report [PDF 320 KB] prepared by the KPMG member firm in Poland: Tax on large format retail trade not only for supermarkets
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