Poland Digital Affairs Ministry Announces Submission Concerning Draft Act to Introduce Digital Services Tax

The Polish Ministry of Digital Affairs Jan. 27 announced its submission of an application to add to the legislative works list a draft act to tax digital services, on which consultations start Feb. 2. The draft includes measures to: 1) introduce a compensatory tax on services provided in Polish territory; 2) specify in-scope services, like placing targeted digital advertising; 3) specify in-scope activities, like sales of goods or services online through a supplier’s website without the supplier acting as an intermediary; 4) set a maximum 3 percent tax rate and apply it to in-scope income due or paid in the ...