Poland published the consolidated text of the Retail Sales Tax Act in the Official Gazette on 31 July 2019. The publication follows the annulment of a European Commission decision that the Retails Sales Tax (RST) violated EU State aid rules ({News-2019-05-28/A/2-previous coverage}). Due to the State aid issues, Poland had suspended the tax.
The provisions of the consolidated text are largely unchanged from the original Retail Sales Tax Act as published in 2016 and include that RST is levied…