The main purpose of the draft is to introduce a DST in the Polish legal system. According to the draft, the official introduction of the DST is planned for July 1, 2021.
DST is to be imposed on revenue from advertisements received by broadcasters, media service providers, cinema network operators and outdoor advertising companies. The definition of “advertisement” is expected to include e.g. video materials, advertising banners and sponsored articles.
The rate of DST depends on many factors and varies from 2% for press ads to 15% for television ads of medicines.
Poland plans to use the additional revenues derived from DST to support those particularly affected by the coronavirus pandemic (national health care system, culture and free media).
Please note that the draft is under consultation and may be subject to changes. Please get in touch with us for any further information.
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