Poland 2016 retailer tax

Following last’s year’s proposal for a larger supermarket levy in Poland, the Ministry of Finance has provided more details of the tax. The implementation date has not yet been determined, but should be before the start of the summer.

The tax headlines include includes:

• Large retailers and chains will be subject to the tax
• The tax base will be based on turnover
• Returns will be calculated and submitted on a monthly basis
• The tax registration threshold will be PLN 1.5m per month
• The sliding tax rates will be:
  • 0.7% of turnover up to PLN 300m per month
  • 1.3% of turnover above PLN 300m per month
  • 1.9% in addition on sales made on weekends or national holiday