Ministry announces entry into force of retail sales tax on January 1, 2021

The retail sales tax (RST) has already been formally introduced into the Polish legal system. However, due to court proceedings before the Court of Justice of the European Union (CJEU), the Ministry of Finance suspended tax collection. From a formal point of view, in the absence of a further suspension, the retail sales tax will be due from January 1, 2021.

In the event that the CJEU found the tax to be inconsistent with EU law, taxpayers would be entitled to apply…