The draft act on the compensatory tax on certain services has been published in the government's list of legislative works (No. UD385).
— It's time for a level playing field. Today, global platforms often pay lower taxes than companies operating locally. This affects competition and reduces budget revenues. We are changing this, writes Krzysztof Gawkowki, Minister of Digital Affairs at X.
What results from the assumptions of the Polish digital tax
In short, the main assumptions of the prepared project are:
— tax to 3 percent on revenues from selected digital services in Poland (the tax base will be the taxpayer's income, due or paid in the settlement period from services provided in Poland),
– will include, among others: online advertising revenue,
— however, it will not cover the sale of own online products, financial services or media publishing content,
— will concern only the biggest players (global revenues over EUR 1 billion and over PLN 25 million in Poland), i.e., in simple terms, Big Techs (not only American, but also Chinese), regardless of their tax residence or registered office,
— companies will be able to deduct CIT paid from digital tax.
However, more details emerge from the published assumptions.
Digital advertising services targeted at users will be taxed; providing them with a digital interface through which users communicate with each other; as well as the sale of licenses and collected user data.
However, they will come from tax excluded, among others: information portalswhose main activity is publishing editorial materials, selling goods or services online via the website, provision of financial services.
— Benefits come first and foremost fair competition for Polish companies, greater budget revenues, more funds for technology development and digitalization in Poland – convinces Krzysztof Gawkowski.
The article is being updated.
