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Poland delays Retail Sales Tax

  • Aug 22, 2017 | Richard Asquith

Poland delays Retail Sales Tax

Poland has delayed the reintroduction of a tax on retailers turnover until 2019 following a European Commission finding that it breached state aid rules.

The tax was first introduced in September 2016, and was levied on the turnover of supermarkets, with an upwards sliding scale based on the total turnover of each retailer. The EU’s objection was that the progressive nature of the rates scale amounted to an unfair competitive advantage for smaller stores. Stores with a monthly turnover of below PLN 17million were exempted from the tax.  The tax was then withdrawn at the end of 2016 following the EC's objection.

Poland introduced the tax in September 2016 to help meet budget commitments to increased welfare spending.

Need a fiscal representative in Poland?

Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Polish VAT compliance?

Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.