Poland: Retail sales tax; effective September 2016

Poland: Retail sales tax; effective September 2016

The Sejm (Senate) passed a bill to enact a retail sales tax. The retail sales tax legislation has an effective date of 1 September 2016.

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The retail sales tax is to be imposed on the sellers of goods, if a monthly threshold amount of sales revenue is satisfied. 

  • The retail sales tax is to apply on amounts of sales revenue equal to PLN 17 million (approximately U.S. $4.4 million) per month. According, monthly sales below PLN 17 million are “tax free.” The excess over that amount of retail sales recognized monthly will constitute the tax base.
  • The rate of tax is 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 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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