Retail sales tax remains. MF also analyzes online sales inclusion

MF will maintain a retail tax tax, analyzes the inclusion of online sales and the liquidation of the optimization of this tax – the Ministry of Finance said in the evaluation of retail tax.

“The results of the ex -Post evaluation of the provisions of the Act indicate that it is reasonable to maintain, in principle, the current legal status of the Act of 6 July 2016 on tax on retail, mainly due to the fiscal values of this tax” – wrote MF.

MF reports that due to doubts in the scope of applying the regulation of this act, it is recommended to take actions to clarify the question of doubtful registration. Areas that are most often the subject of queries are:

– subject of taxation – delivery of goods together with the provision of services,

– taxpayer of the retail tax tax – a change in the organizational structure of the business,

– network and franchise sales,

– Sales carried out at a distance (in connection with the rapid development of online sales, you should consider taking into account this type of sales regarding tax).

“In connection with the above observations, it is recommended to undertake in -depth analytical work regarding the issues raised so far. Potentially optimization.

The Ministry of Finance has announced that in the event of a decision about the introduction of changes in the retail tax tax, broad consultations and opinions on such changes will be carried out.

He added that the proposal to exclude fuel sales from taxation is not the subject of considerations of the Ministry of Finance at this stage. (PAP Biznes)

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