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
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