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.
Need a fiscal representative in Poland?
Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.