Poland's Ministry of Digital Affairs has released a draft bill introducing a "Compensatory Tax on Certain Services", a levy that operates in substance as a digital services tax. The ministry proposes a rate of 3 per cent.
What the draft bill covers
The published summary identifies targeted advertising placed on digital interfaces as a taxable service. The tax base would be calculated as global advertising revenue multiplied by the percentage of impressions shown to users in Poland.
Multi-party digital intermediation platforms that enable user interaction also fall within the proposed scope.
What happens next
The draft bill has been lodged with Poland's Government Legislation Centre, where the text and the progress of the legislative process can be followed. Businesses supplying digital advertising or platform services to Polish users should review the draft against their revenue models at this early stage.