In 2016, Poland tried to introduce a tax on retail sales, whose taxpayers would in practice become the largest retail chains. According to the assumptions, it was planned to introduce two rates of the retail sales tax: 0.8 percent. from revenues between PLN 17 million and PLN 170 million monthly and 1.4 percent. from revenues above PLN 170 million per month. The tax was to apply from September 2016.
The European Commission has doubts in 2016 whether such a tax does not favor smaller stores and retail chains in practice and constitutes hidden public aid. The proceedings were initiated and an order to suspend the application of the tax was issued even before the date of its formal application. Poland did not agree and appealed against this decision, indicating the similarity of the form to taxes operating in France or Spain.
On Thursday, May 16, Poland won the case in the EU Court regarding the sales tax. The court ruled that the shape of the tax is not a form of public aid for a selected group of entrepreneurs.
Consequently in practice, there is the possibility that Poland is able to introduce a retail sales tax again. It is estimated that in the case of the largest retail chains, the tax that could be due from one taxpayer would be from a dozen to even about 0.5 billion PLN.