- Poland’s Ministry of Digital Affairs proposes a Digital Services Tax (DST) on major multinational tech companies.
- The DST targets companies with global revenues over EUR 750 million.
- Tax rates range from 3% to 6% for broad digital activities and 5% to 7.5% for targeted digital advertising.
- The tax aims to ensure fair competition between global and European, especially Polish, businesses.
- Revenue from the tax will support Polish technology, innovation, and media content.
- DST applies to digital platforms, ride-sharing apps, targeted ads, and data sales.
- Exemptions include platforms offering content, communication, or payment services, regulated financial services, and direct online sales without intermediaries.
- The tax base is calculated using existing data, with user location determined by reasonable assumptions.
- The next step involves drafting a bill and conducting a public consultation process.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.