Poland: Proposal for retail sales tax

Poland: Proposal for retail sales tax

Proposed legislation in Poland would impose a retail sales tax on the sellers of goods, if a monthly threshold amount of sales revenue is satisfied. It is intended for this tax to have an effective date in the summer of 2016.

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As proposed, the retail sales tax would apply on amounts of sales revenue equal to PLN 17 million (approximately U.S. $4.4 million) per month. The rate of tax would apply at 0.8% on the amount of sales revenue between PLN 17 million and PLN 170 million, and then at a rate of 1.4% on the amount of sales revenue exceeding PLN 170 million.

There would be exemptions provided for certain goods—including food services, drugs, special purpose nutrition goods, and certain medical devices. Other exemptions from the retail sales tax would be made available for natural gas, water, bituminous coal, solid fuels, gaseous hydrocarbons, and diesel fuel used for heating purposes.

 

Read a June 2016 report [PDF 328 KB] prepared by the KPMG member firm in Poland: Retail sales tax

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