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11 February 2021

Poland implements retail sales tax effective from 1 January 2021

On 1 January 2021, the retail sales tax came into effect in Poland. The tax was first announced by the Polish Government on 6 July 2016. However, the introduction of the tax was initially delayed by legal challenges from the European Commission, which were unsuccessful.

The taxable base for the new tax is revenue from retail sales in excess of PLN17 million monthly. The tax applies at two rates:

  • 0.8% on revenues that do not exceed PLN170 million
  • 1.4% on revenues in excess of PLN170 million.

The first tax collection and reporting deadline for the January 2021 period is 25 February 2021.

For additional information with respect to this Alert, please contact the following:

  EY Doradztwo Podatkowe Krupa sp. k., Warsaw

Dorota Pokrop | dorota.pokrop@pl.ey.com

Mateusz Machalski | mateusz.machalski@pl.ey.com

Tomasz Wagner | tomasz.wagner@pl.ey.com

Document ID: 2021-0322

 

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