On the business premises

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Services and the revenue generated in a given month is reduced by the amounts paid in that month for the return of goods after deducting the tax on goods and services. Who is responsible for paying retail sales tax The taxpayers of the tax are retail sellers, i.e.: physical people; legal persons; civil partnerships; organizational units without legal personality – carrying out, within the territory of the Republic of Poland, as part of their business activity, the paid sale of goods.

To consumers on the basis of a contract concluded or away from the business premises if the sale of goods is accompanied by the provision of a separately unrecorded service. Tax phone number list obligations and retail sales tax rates The tax obligation arises when revenue exceeds PLN , , is achieved in a given month and applies to revenue above this amount obtained from that moment until the end of the month cf. art. of the Retail Sales Tax Act.



The tax rates are as follows of the tax baseto the extent that the tax base does not exceed PLN of the surplus of the tax base over the amount of PLN , , - in the part in which the tax base exceeds the amount of PLN , , . If you want to know more about grocery expenses and tax costs, go to this article . Exclusions from retail sales tax The provision of Art. of the Retail Sales Tax Act regulates the issues of exclusion from this tax.