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.
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
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.