The Ministry of Finance is preparing major changes in the taxation system, which can affect not only giants of trade, but besides Polish entrepreneurs operating in e-commerce. As of 2025, it has become increasingly real for online sales to be subject to turnover tax, which presently mainly concerns fixed stores.
According to the analysis Republic of, the government plans to extend the existing from 2021 retail tax, which so far have primarily paid large commercial networks specified as Ladybug, Lidl or Auchan. At present, this rate is 0.8% of monthly revenues up to amount 170 million PLNand above this limit grows to 1.4%. In 2024, the gross from this appropriation amounted to PLN 4.9 billionwhich makes it 1 of the more profitable sector taxes in the country.
Why change?
The Ministry of Finance notes that Many companies decision their activities to the Internetwhich avoids taxation burdens in the current formula. According to the Ministry, this is simply a gap to fill in. "The extension of the retail taxation to the e-commerce sector is simply a logical step towards taxation equality", says Dr. Marta Wojtas of the Institute of Public Finance.
Preliminary assumptions presume that The fresh taxation will cover platforms specified as Allegro, Amazon, Shein, Temu or Aliexpress, as well as another companies conducting intensive online sales on the Polish market. The burden would cover both the sale of physical goods and certain digital services.
Will abroad platforms pay? Experts have doubts
Although the goal is to include a fresh tribute besides global giants online trade, experts inform that their extended legal structure may enable tax optimization. "Chinese platforms frequently avoid taxation thanks to the dropshipping system, which makes the formal seller a 3rd party", says Prof. Krzysztof Wójtowicz from the University of Economics in Poznań.
In practice, this means that any companies may effort to decision sales outside the jurisdiction of the Polish tax, unless the fresh regulations are formulated precisely.
Who will be most affected by the fresh regulations?
The amended taxation is to concern sellers whose revenues exceed PLN 17 million per yearas is the case in the current legal state. That means that small and average e-shops They are likely to avoid a fresh burden – at least in the first phase of implementation. However, it cannot be excluded that the threshold will be reduced over time, which will extend the scope of taxation.
The Ministry ensures that the bill is at the phase of interior analysis. However, according to the findings of journalists from “Rzeczpospolita” and RMF FM, the decision to implement an online sales taxation It's actually predestined., a entry into force is planned for the beginning of 2026.
What does this mean for consumers?
Although the taxation is to be charged officially to sellers, in practice There is simply a advanced hazard of costs being passed on to customers. Prices in popular online stores can increase by up to 1–2%, especially in terms of electronics, clothing and household appliances.
"The increase in network operating costs is inevitable, resulting in higher retail prices. This is simply a classical reaction of the marketplace to additional fiscal burdens," says Andrzej Sadowski of Adam Smith Centre.
Million in budget revenue
The Ministry of Finance estimates that the expansion of the taxation could bring the state budget even an additional PLN 1 billion per year. In a time of evidence debt and social policy costs, all fresh origin of fiscal income becomes a priority.
It is worth recalling that the retail sales taxation was suspended for years (2016-2020) due to a dispute with the European Commission, which found it possibly incompatible with Union law. However, after its compatibility with EU interior marketplace rules was approved, Poland has successfully implemented it since January 2021.
The upcoming changes in the retail taxation are a real effort to organise the e-commerce sector and equalising the conditions of competition between fixed and online trade. If the plans of the Ministry of Finance materialize, from 2026 the biggest online players will gotta expect additional commitments to the tax. For consumers, this could mean an increase in prices and for smaller companies a chance for fairer competition.
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