New Polish indirect tax project: retail sales tax

Following our announcements on the new retail sales tax to be imposed on retail businesses, the Polish government has now published more details on this new tax.

30 June, 2016


The good news is that online businesses selling goods to Polish private individuals are not liable for the tax under the latest proposal.

The draft law was published last 24 May 2016 and still needs to be revised and approved by the Polish Parliament. According to the information published so far, the new tax will be assessed on income from retail sales of goods to private individuals. The taxable base will be made up of all sales exceeding the threshold of PLN 17 million (around €3.8 million). Two rates will apply depending on the sales volume:

  • 0.8% where the total sales do not exceed PLN 170 million; and
  • 1.4% where the total sales exceed such threshold.

There will be an additional tax return to calculate and pay this new levy. The due date is the same as the VAT return: 25th day of the month following the reporting period.


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