The department of digitization suggests that digital tax should apply to companies that achieve consolidated revenues higher than EUR 750 million per year in global terms, but is to be collected from revenues achieved in Poland – the Ministry of Digitization informed PAP. The findings of PAP Biznes show that the ministry is in favor of the so -called a wide variant with a tax rate of 3 %, which would guarantee over PLN 3 billion in budget revenues in 2030.
According to the expertise that MC commissioned to the company, Instrat shows that in the so -called A rate of 6 % is recommended for a wide digital tax model, but the 3 % rate was analyzed when creating it. (to which the ministry is supported) and 4.5 percent The gross revenue threshold from digital services in Poland was not established, while the threshold for revenue from digital services on a global scale was set at EUR 750 million.
As indicated in the expertise, at the preferred 3 % ministry The tax rate estimated tax revenues from digital tribute would amount to PLN 1.7 billion in 2027, in 2028 it would be a little over PLN 2 billion, in 2029, revenues would reach PLN 2.5 billion, and in 2030 over PLN 3 billion.
In the case of a rate of 4.5 percent In 2027, approx. PLN 2.6 billion could be received by digital tax, in 2030 PLN 4.6 billion. In turn, assuming a rate of 6 % In 2027 it could be about PLN 3.4 billion, in 2030 PLN 6.15 billion.
It was pointed out that in this variant the tax is to apply to the services of targeted digital advertising and sending data about users for marketing purposes and sharing digital interface (users networking portals, Marketplace/Ecommerce).
Exclusions are to cover digital intermediation services consisting in providing digital content, payment or communication services, regulated financial services and the direct sale of goods and services.
In turn, in a narrow variant, a tax rate of 7.5 percent was assumed. (revenues PLN 482 million in 2027, PLN 772 million in 2030), 5 percent (PLN 578 million in 2027, PLN 927 million in 2030) or 6 percent (PLN 722 million in 2027, approx. PLN 1.6 billion in 2030). The narrow variant would concern the targeted digital advertising.
The department of digitization indicates that the proposed variants have been designed to ensure the highest tax effectiveness with its maximum simplicity and transparent principles. The tax on digital services (DST) is modeled on the regulations used in a number of other countries, including France, Spain or Great Britain.
What does MC want to profit from digital tax on?
In addition, it was explained that Tax revenues would be on the one hand to support the development of Polish technologies and innovations, on the other – to support the creation of quality media content. In the department's opinion, there is currently the need to support the media in a situation where they lost the most in the takeover of the advertising market by Big Tech.
Companies covered by taxation will be required to report real income related to services provided in Poland or regarding real estate or goods located in Poland.
By reporting, they will be based on data (e.g. IP) at their disposal, on the basis of which they will conduct the “reasonable assumption” test – the user will be considered a person from a given country, if the information collected by the platform indicates the probability that his normal place of stay is in this country. Thus, payers will not have to collect additional information about customers.
In a situation where determining the location of Users will not be possible, the tax base will be determined in proportion to the number of users of a given interface in Poland or ads in the country.
The ministry indicates that such a solution prevents the need to collect more data than those that are already collected as part of business activities and significantly reduces the administrative burden of companies and reporting costs.
Time for the bill after consultation
The next stage of work on the introduction of digital tax in Poland will be the preparation of the bill, taking into account the submitted opinions and assessments, which will then be subjected to broad consultations.
On Wednesday at the Ministry of Digitization, a meeting was held with a wide representation of industry and non -governmental organizations devoted to discussing the tax model on digital activities, on which work has been going on for the last few months. For the first time about works aimed at developing a digital tax model in the deputy ministerization deputy minister, minister of digitization Krzysztof Gawkowski informed in an interview with PAP Biznes in March.
It was pointed out that the voices and opinions of the meeting participants would be taken into account when developing a proposal that will be translated into a bill and will be subject to further consultations.
Who will the digital tax cover and who will not?
Below is a list of services that is to be taxable:
- Digital interface services – relate to sharing multilateral digital software (e.g. in the form of a platform, applications) that enable interaction between users. These types of services include platforms that allow you to exchange information, goods or services between different pages. An example of such services are Marketplaces, applications enabling resources (e.g. taxi applications) or other platforms that make it easier to make transactions or communication between users (social media);
- Digital targeted advertising services (profiling) – services consisting of placing via a digital interface, specific ads addressed to specific users. This service is based on building a user profile on the basis of information obtained about it and adapting ads to its individual preferences and behaviors. An example is ads displayed on social platforms or in search engines (Search Engine Marketing, SEM);
- Data transfer services – services based on the sale or licensing of data that have been collected about users and their activities on platforms. These services include a transfer of information about user interests, their purchasing habits, locations, or other data deduced from how a person interacts with digital interfaces. These data are used even for the above -mentioned marketing goals or to improve the effectiveness of services rendered.
In addition, the ministry assumes the introduction of a series of exclusions, among which will include:
- digital intermediation services, when the main goal is to provide users with digital content (e.g. computer programs, games, applications) or provide them with communication or payment services (i.e. digital interfaces, in which it is not users who play a key role in creating values for the entity providing the interface);
- regulated financial services provided by regulated financial entities (e.g. banking applications);
- Sales of goods or online services via the website of their supplier, in which the supplier does not act as an intermediary (e.g. electronic trade related to retail activities).
Maciej Białobrzeski (PAP Biznes)
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