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Poland video-on-demand COVID-19 levy

  • May 13, 2020 | Richard Asquith

The Polish government’s updated bill on measures for the coronavirus crisis includes a 1.5% revenue levy on providers of video-on-demand media to Polish consumers. The funds raised would be used to support to the Polish film sector.

The proposed implementation date is 1 July 2020. It will be modelled as a cultural levy rather than as a charge on the final consumer to avoid classification as Value Added Tax charge – restricted by the EU VAT Directive. It will also not be labelled a digital services tax, which was proposed separately for Poland but since dropped.

The proposal names Netflix as the likely largest payer of the tax, followed by Poland’s own IPLA.

Poland recently abandoned plans for a digital services tax, looking instead for international progress from the OECD and EU. For free updates of all VAT news, sign up to receive Avalara's free VAT newsletter.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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