- Poland has submitted a draft digital services tax for legislative consideration, with public consultations set to begin on 2 February 2026.
- The tax targets digital services provided in Poland, including targeted digital advertising and direct online sales by suppliers.
- The proposed tax rate is up to 3% on in-scope income, reduced by related corporate income tax.
- The tax applies to entities or groups with global revenue over EUR 1 billion and Polish taxable revenue over PLN 25 million, regardless of tax residence.
- No implementation date has been announced yet.
Source: globalvatcompliance.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.
Latest Posts in "Poland"
- Issuing Advance Payment Invoices in KSeF: Rules, Practice, and Examples Explained
- KSeF Industry Training: Online and Local Sessions for National e-Invoice System Starting March 2026
- New VAT Rules: When Structured Invoices Are Not Mandatory from February 2026
- Issuing Consumer Invoices in 2026: KSeF Requirements, Options, and Delivery Methods Explained
- National Revenue Administration inspections are becoming more and more effective
