Retail sales tax incoming as of 1 January 2021

Retail sales tax was introduced in Poland in 2016 but so far its collection has been suspended by the European Commission.

As of January 2021 retailers selling goods to consumers on the basis of an agreement concluded at the business premises as well as outside (excluding Internet sales) generating revenues from retail sales exceeding PLN 17M in a given month will be obliged to pay tax on retail sales.

Tax on retail sales will not apply to all goods. The following is excluded from taxation: electricity and natural gas, system heat, reimbursed medicines, foodstuffs for nutritional purposes and medical devices, as well as gas in cylinders and solid fuels, e.g. coal, coke.

Tax base shall be the surplus of revenues from retail sales over PLN 17M generated in a given month. Tax rates amount to respectively:

  • 0.8% – for the tax base up to PLN 170M monthly;
  • 1.4%  – for the tax base exceeding PLN 170M monthly.

Taxpayers will be obliged to calculate and pay the tax by the 25th day of the month and submit tax returns (PSD-1).

If you have any questions, please do not hesitate to contact our experts:

Łukasz Bączyk
Head of TaxBoard Member

Jarosław Szajkowski
Tax Manager – Tax Adviser

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