
Tax on retail sales in Poland generates record revenues to the state budget – in 2024 year they reached nearly 4 billion gold, which means an increase by over 50% in four years. Donation becomes an important pillar of state financing.
The tax on retail sales is about 4 billion £ additional budgetary inflows. It is calculated and paid by large trade chains, but its costs are paid by customers of shops as well. Because of its construction, it is included in the price
of purchased by the consumer.
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Polish economy. “Consumption is driven by services”
Tax on retail sales. Influence over years
Tax on retail sales, applicable from 1 January 2021 year, has become a significant source of inflows to the state budget. On the over the last years the inflows from this title have systematically increased:
- 2024 year. – 3 997.1 million £
- 2023 year – 3 952.8 million £
- 2022 year – 3 296.9 million £
- 2021 year. – 2 632.0 million zł
In over four years income increased by 1 365,1 million £, which means an increase by 51.9% in relative to 2021 year. Comparing 2024 year to 2023 year, the increase was 44.3 million £, that is 1.1%. A pronounced jump happened in 2022 year, when inflows increased by 664.9 million £ in relative to 2021 year (+25.3%).
How many entities pay the donation? In 2024 year there were 235 (state on day 23 January 2025 year.), year fore 231 a two years fore 223.
In two years the number of taxpayers increased so by 12 firms, which suggests stable growths in the circle of large retail chains, which exceed the threshold of income qualifying for taxation.
What is the tax on retail sales and when began applying?
The tax on retail sales began applying 1 January 2021 year. The principal reason for introducing the new duty was the need to obtain additional budgetary influences for the business.financing the expenditure of the state.
How is accounted for? The basis for taxation is the achieved in a given month the surplus of revenue from retail sales over the amount of 17 million . The tax rate is 0.8 perc. income exceeding in month the amount 17 million zł and not exceeding the amount 170 million zł, a in the case of revenue exceeding 170 mln zł the rate increases to 1.4 percent.
Taxpayers are retailers documenting, in the territory of Poland in the activity of business, free distribution of goods to consumers on the basis of a contract concluded in the premises or outside the premises of the enterprise (inunderthelawofconsumer rights).
How muchtaxonretailsalesarepaidbychainscommercial
TheDinonetworkinreportfor2023.stated,thatthetotalvalueoftaxonretailsalespaidbythecompanywas339.6million£comparedwith258.4million£in2022year.