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New retail sales tax to be introduced in Poland

In May the Polish Ministry of Finance published a draft of a new retail sales tax. Below some important highlights;

  • The tax will be charged on monthly revenues of retail sales (Internet sales to be excluded), where the monthly sales revenues do not exceed PLN 17 million (around 3,8 million Euro), the taxpayer will be exempt from the tax;
  • The tax rates will be progressive:
    • a 0.8% rate will apply to the part of revenues not exceeding the threshold of PLN 170 million in a month; and
    • a 1.4% rate will apply to revenues above that threshold;
  • There is no special rate applicable to revenues from sales performed on Saturdays, Sundays and other statutory holidays as previously communicated;
  • Some retail revenues will be exempt, for example the sales of medicines and reimbursed medical products, natural gas;
  • The tax will need to be reported on a monthly basis with a payment deadline of the 25th of the following month;
  • The above draft of the new law will be analyzed by the Polish government and afterwards it will be sent to the Polish Parliament for further processing. Follow our website for more details on this new retail tax in Poland.

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