Poland delays Retail Sales Tax
- Aug 22, 2017 | Richard Asquith
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 The tax was then withdrawn at the end of 2016 following the EC's objection.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.
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Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
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