Poland: Poland Implements New Retail Sales Tax

As of January 1, 2021, retail outlets with the highest sales by volume are required to pay additional taxes in Poland. While the Retail Sales Tax Act technically entered into force on September 1, 2016, no taxes were collected prior to 2021 following questions from the European Commission (EC) about the tax’s legality. While the EC continues to question the validity of the Polish tax, the Government of Poland (GOP) nonetheless proceeded to enforce the tax on January 1, 2021 as a means to raise additional revenue.

Poland: Poland Implements New Retail Sales Tax