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Retail sales tax – upcoming deadline



24 March 2021


The deadline for payment of retail sales tax (RST) and filing the PSD-1 tax return for February 2021 expires on 25 March 2021.

How to calculate the tax

RST is to be paid by entities engaged in retail sale, i.e. the sale of goods to consumers.

The taxable base is the surplus of revenues from retail sale over PLN 17 million in a month. The revenue is calculated on the basis of the turnover recorded in cash registers in the meaning of the VAT Act.

The legislative act introducing RST provides for two tax rates:

  • 0.8% if the taxable base does not exceed PLN 170 million;
  • 1.4% on the taxable base surplus over PLN 170 million.

CJEU ruling

The Court of Justice of the European Union issued its final judgment closing the dispute over retail sales tax between Poland and the European Commission on 16 March 2021. The CJEU ruled that the Polish tax did not contravene the EU state aid rules and, therefore, complied with the Community law. 


Contact Person Picture

Agnieszka Gliwińska

Tax adviser (Poland)

Senior Associate

Send inquiry


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