• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Email: accace@accace.com

Contact us
Sign up for news
  • Locations
  • Websites
    • Global (English)
    • Global (German)
    • Czech Republic
    • Germany
    • Hungary
    • Poland
    • Romania
    • Russia
    • Slovakia
    • South Africa
    • Ukraine
    • United States of America (USA)
  • eShop

Accace - Outsourcing and advisory services

  • Services
    • OUTSOURCING
    • Accounting and reporting
    • Accounting online portal
    • Payroll and HR administration
    • Payroll and HR online portal
    • Time and attendance online portal
    • ADVISORY
    • Tax advisory
    • Transaction advisory
    • Legal advisory
    • Corporate and secretarial
    • Advisory online portal
    • MARKET ENTRY SUPPORT
  • COVID-19
  • About us
    • Who we are
    • Case studies
    • Meet our key People
    • Partner with us
    • Corporate Social Responsibility
  • Careers
    • Open positions
    • Who we are
    • Our values
    • Success stories
    • How we care
    • How we act
    • We volunteer
  • Newsroom
  • Events
  • Locations

New draft of law on retail tax in Poland | News Flash

26 May 2016

Download Download PDF! 

 

New draft of law on retail tax | News Flash On 23 May the Minister of Finance announced the latest version of draft of law on retail tax. The current version is the third draft of the planned law and includes significant changes in comparison to the pervious versions.

The main reason for introduction of the tax is to levy an additional tax on big and medium-sized retailers operating superstores or supermarkets in Poland.

The tax will cover retail sale of goods in Poland (sale of goods to consumers).

The goods are defined as movables and tangibles, whereas  intangibles (e.g. electrical energy and heating) do not fall within the scope of that tax. Retailers are individuals, companies as well as partnerships, which carry out retail sale. For the purpose of this tax, a consumer is defined as an individual who does not carry out business activity as well as a flat-rate farmer.

Exemptions

Due to the fact that the tax focuses on superstores and supermarkets, under the said draft it will not apply to revenues derived from online sales. This means that e-Shops will not be subject to this tax. It is a significant change in comparison to earlier drafts, which levied this tax also on e-shops.

There are also certain types of transactions which are excluded from the tax. These include supplies of piping gas and water, coal for heating purposes, medicines. Goods supplied within a complex restaurant service will not fall within the tax.

Irrespectively from the exemptions mentioned above, retail sales within monthly threshold of PLN 17 000 000 is also exempt. The obligation to pay the tax will arise only on the surplus over PLN 17 000 000 in given month.

Taxable base and rates

The tax will be calculated on net revenue, as recorded on fiscal cash registers.

The draft introduces progressive taxation where two tax rates shall apply:

  • for monthly revenue from PLN 17 000 000 to PLN 170 000 000 the tax rate will be 0.8%;
  • for monthly revenue above PLN 170 000 000 the rate will be 1.4%.

The tax obligation shall be calculated paid on a monthly basis. The tax obligation shall arise in the event of exceeding PLN 17 000 000 of revenue in the given month. The deadline to file the tax return and pay tax due is the 25th day of the following month.

Both the threshold for exempt sales, as well as for the rates have been significantly increased in comparison to the previous draft of law.

The draft can still  be subject to remarks and comments by other ministries, before it is lodged to the Parliament. The new retail tax is planned to be introduced in Poland this year.

If you have any questions concerning the new tax and its implications on your business, please contact our office.

 

You have more questions about new draft of law on retail tax? Contact us!

 

Contact:

Maciej Górski

Tax Manager

Maciej.Gorski@accace.com

+48 533303424


Read more about other tax changes in Poland:
  • Reverse – Charge on supplies of sensitive goods in Poland
  • 2016 Tax Guideline for Poland

Primary Sidebar

<< Back to newsroom

NEW TO THE MARKET?

Use the free consultancy delivered by our in-country experts to get you prepared.

See what is included and schedule your call now!

We only need your email

Footer

About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

Locations and contacts | Accace Circle

Our services

Accounting and reporting
Payroll and HR administration
Tax advisory
Transaction advisory
Legal advisory
Corporate and secretarial

Our eShop

Market entry support
See full list of services

Our online portals

Accounting portal
Payroll and HR portal
T&A portal
Advisory portal

Get in touch with us

Locations and contacts
Contact us
Sign up for news
Newsroom
Careers


Follow us

Facebook LinkedIn Twitter Instagram Youtube


Accace Circle

© Accace all rights reserved | Code of conduct | General Disclaimer | Disclaimer Newsroom | Cookie policy | Privacy policy | GDPR Statement

Get free access to
valuable insights
expert knowledge

Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.

Check out our Newsroom to see what is included!

We only need your email

We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.

Unable to subscribe?  Try this page.

This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.