Poland Digital Single Tax

The Prime Minister of Poland announced on April 5, that the Polish government is looking for additional sources of income to fuel the state budget, to cope with unprecedented expenditures connected to the COVID-19 health crisis.  The government of Poland is considering the introduction of several additional taxes, including the Digital Single Tax (DST). 

This would be yet another iteration of Poland’s approach towards implementing the DST separately from the European Union or OECD.  The Poland government’s position on the Digital Single Tax (DST) has been changed several times.  Poland strongly considered introducing the DST already in 2017 and even included income from this tax in the assumptions for 2019-2022 multiannual financial plan. These plans were put on hold due to the pressures from the U.S. administration.  The Finance Ministry revisited the issue in spring 2019, with the assumption that the DST could be as high as 4%.  This plan was again put on hold as the Polish government opted again to support the EU and OECD multilateral approach, with the intention to make plans to introduce the DST on the country level if the issue is not the EU/OECD level by the end of 2020.  

For more information, please contact
Maria Kowalska, Commercial Specialist
U.S. Commercial Service, Warsaw
Email: Maria.Kowalska@trade.gov