The retail sales tax is to be imposed on the sellers of goods, if a monthly threshold amount of sales revenue is satisfied.
There are exemptions provided for a few types of goods—including food services, drugs, special purpose nutrition goods, and certain medical devices. Other exemptions from the retail sales tax are made available for natural gas, water, bituminous coal, solid fuels, gaseous hydrocarbons, and diesel fuel used for heating purposes.
Read a July 2016 report [PDF 336 KB] prepared by the KPMG member firm in Poland: The Sejm has passed the Retail Sales Tax Act
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