On 1 August 2016, the Retail Sales Tax Act of 6 July 2016 was published in Poland's Official Gazette. The Act introduces the new tax on retail sales, which is levied on any person engaged on retail sales if such sales exceed PLN 17 million per month, including natural persons, legal persons, partnerships and civil organizations. The tax is levied progressively as follows:

• 0.8% on monthly reven…