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Poland introduces new levy on VOD platforms

07 July 2020

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Tax Alerts, Legislation & Policy, Na...

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Poland

As of 1 July 2020, video-on-demand (VOD) platforms operating in Poland will be required to pay an additional levy on their local revenue.According to the new regulations, VOD platforms operating in Poland must pay 1.5% of the revenues obtained from subscription payments or advertising revenues (depending on which revenue is higher) to the Polish Film Institute (PISF). The new regulations are intended to support cinematography in Poland, which has been strongly affected by restrictions caused by the coronavirus pandemic.Who is affected by the levy?The new regulations apply to entities providing VOD services (both local and foreign ones).The new regulations take...