A draft bill was sent for a first reading in Poland’s lower chamber of parliament (the Sejm) on 7 July 2021 that would provide for the introduction of a digital services tax (DST). The proposed DST would be imposed at a rate of 7% on digital sector enterprises, regardless of their place of establishment, with a significant digital presence in the territory of Poland. For this purpose, a digital sector enterprise would have a significant digital presence in the territory of Poland if, at the same time, the enterprise:
- Makes transactions with users located in Poland and its annual revenue from this account exceeds EUR 4 million; and
- Its annual global revenue exceeds EUR 750 million.
Source Orbitax
Latest Posts in "Poland"
- Poland Narrows KSeF E-Invoicing Scope: Key Exemptions and Voluntary Options for 2026
- Pro Forma Invoices After 2026: Excluded from KSeF, Still Allowed for Business Use in Poland
- New Way to Check VAT Taxpayer Status Now Available on biznes.gov.pl Portal
- EU Countries Delay Mandatory E-Invoicing, While Poland Sticks to Original KSeF Timeline
- Finance Ministry Launches Pre-Production Demo of KSeF 2.0 Taxpayer Application
