Introduction of retail tax in Poland


The Ministry of Finance has published a new draft bill on a retail tax. Due to the controversies that surround the topic this is already another proposal of the bill lately.

According to the newest draft bill, the tax will be imposed not only on retail sales of large-format stores like supermarket chains (based on the actual retail area of the store, as previously planned) but also on sales of other retailers, including commercial franchise networks, on-line shops and smaller independent retailers. The retail tax will be payable by retailers provided that their monthly revenue exceeds PLN 1,500,000. Several goods, including medicines, meals prepared by the vendor, water, heat and natural gas, will not be counted for the purposes of the tax.

Compared to the previous versions, the project introduces several changes. The most recent change implies that the proposed tax rates for weekends (Saturday and Sunday) and statuary holidays amount to 1.3% (revenue up to PLN 300 million per month) and 1.9% (any surplus over PLN 300 million per month). Regular tax rates for weekday sales are set at 0.7% (monthly revenue up to PLN 300 million) and 1.3% (any surplus).

Nevertheless, considering the dynamic of changes, this newest proposal might not be the last one. It is almost certain that the tax will be imposed (as Polish government already takes it into account in state budget income estimates and aims for additional PLN 2 billion in 2016), however, it is uncertain how the tax will be ultimately regulated (current draft is widely criticized by Polish trade associations).