RSM Poland


Tax on large-surface shops

In 2016, the Polish government is planning to introduce a tax on large-surface shops that would hit large trade entities, in order to promote small, domestic, family shops. The initial assumptions about the tax have been introduced in a draft law, dated September 15, 2015, which includes, among others, taxing the entities operating a business activity at shops larger than 250 m2. Today, the government specifies that in the new, altered draft, the shop taxation will not depend on the surface, but turnover.

The proposed draft law, dated September 15, 2015, on the tax on the large-area retail trade on the territory of the Republic of Poland imposes taxes on retail trade facilities, the trading area of which exceeds 250 m2. According to initial agreements, the taxation would be imposed on the delivery of products for entities that do not operate an economic activity in the country, with defined exceptions, as well as providing services tied to the delivery of goods for the said entities, especially transportation, assembly and repair of purchased goods from a tax payer. The amount payable to the delivering party or the service provider due to the performance of taxable activities by a tax payer would constitute the basis of the taxation. The indicated amount would not include tax payable on goods and services, if an activity was subject to this tax, or discounts granted individually to the purchasing party.

Additionally, the project defines two options for taxation:

  1. the trade tax rate will amount to 2% of the tax base;
  2. the tax would be payable on the tax base for quarterly periods according to the following tax scale:


Tax base in PLN Amount of tax in a given month
More than Up to
PLN 700,000 PLN 1,300,000 0.5% of surplus over PLN 700,000
PLN 1,300,000 PLN 3,500,000 PLN 3,000 and 1.5% surplus over PLN 1,300,000
PLN 3,500,000   PLN 36,000 and 2% surplus over PLN 3,500,000


The taxation in question presented in the draft met with an opposition from the Polish Trade Chamber which suggested that a tax introduced in such a from will contribute to the destruction of small and medium retail trade business entities.

Upon detailed consultation between the domestic trade networks and the representatives of the Polish government, they reached an agreement that the initial draft must be modified. The initial agreements suggest that the new tax would be progressive and dependent on the turnover generated by entities operating retail sales.

It is still not known how such shops would be taxed or when this act on the new tribute would become enforceable. The modified draft will be published in December of this year.

Should any changes arise, we will inform you as soon as possible.