activity includes in particular

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CloserRetail sales tax – what is it and when should it be paid The Act of July , on retail sales tax regulates issues related to retail sales tax. This Act introduced a new public law levy into the Polish tax system - the retail sales tax, which is payable by entrepreneurs. Retail sales tax - issues discussed: Subject of taxation with retail sales tax The tax base Who is responsible for paying retail sales tax Tax obligations and retail sales tax rates Exclusions from retail sales tax Competent tax authorities Obligations of taxpayers Retail sales tax - summary You can read about the subject, object and tax basis of this tax in this article.

Subject of taxation with retail sales tax Pursuant to the provisions of Art. of the Act on Retail Sales Tax. The subject of taxation is income from retail sales. As part of the above regulation, the phone number list most important concepts should be explained, i.e. business activity, retail seller and retail sales: economic activity is all activities of producers, traders or service providers, including entities extracting natural resources and farmers, as well as the activities of freelancers. Economic  activities involving the use of goods or intangible assets on a continuous basis for profit-making purposesart.



section of the Act of March on tax on goods and services ; a retailer may be a natural person, a legal person, a civil partnership or an organizational unit without legal personality carrying out retail sales cf. art. section of the Retail Sales Tax Act . retail sales, in accordance with the provisions of Art. section of the Act on retail sales tax - is an activity consisting in selling goods for consideration to consumers in the territory of the Republic of Poland, as part of the seller's business activity, on the basis of a contract concluded: on business premises off-premises.