EU Court upheld Poland’s standpoint and dismissed the Commission’s complaint on the tax on retail sales Act (“Act”). The judgment opened the way for the Polish government to reactivate the application of the provisions of the Act.
Prime Minister’s Office specified on 2 July 2019, on its website of the planned legislative works, a bill amending the Act ("Project"). The Project provides amendment of art. 11a of the Act providing suspension of the tax collection till 31 December 2019. Consequently, the Project reinstates the application of the Act to the revenues from retail sales obtained from 1 September 2019.
In accordance with the proposed amendments, taxpayers will be required, starting from 1 September 2019, to submit a tax declaration (PSD-1) by the 25th day of the month following the month to which the tax will apply and to pay the tax within the deadline proposed in the project.Taxpayers will not, however, be required to pay tax for which the payment terms are extended. On the other hand, if the Commission does not appeal, the extension of the date of payment of the tax will not apply.
The draft of amending act has not been published yet, but we recommend preparation for the introduction of a new tax from September 2019 - both in the matter of calculating it and the obligation to submit declarations.
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