On July 8, 2021, information was published on the parliamentary website that a parliamentary draft bill on tax on certain digital services and the Digital Technologies Fund was sent for the first reading. The purpose of the bill is to introduce a tax on certain digital services.
Pursuant to Art. 5. of the draft act, taxpayers of the tax are to be companies in the digital sector, regardless of their place of establishment, with a significant digital presence in Poland, i.e. if they make one or more transactions with users located in Poland, and the consolidated value of these transactions exceeds EUR 4 million in the settlement period , and their consolidated gross income on a global scale exceeds EUR 750 million in the accounting period. The tax rate is to be 7%. In addition, the project provides for the creation of the Digital Technologies Fund, which is a state earmarked fund that finances the tasks of the operator of the National Educational Network and scientific activities carried out by public research institutes.
Source PwC
