Tax customs & excise /

Contribution calculated on internet and conventional advertisements

In accordance with the premises of the draft law, the new levy will be devoted mainly to the National Health Fund, but also to the National Fund for the Protection of Heritage Monuments as well as the Culture and National Heritage Support Fund in the area of Mass Media. The draft law is being worked upon by the Ministry of Finance, Development Funds and Regional Policy.

The payers of the contribution by virtue of Internet advertising will be digital service providers rendering services within the territory of Poland. The contribution calculated on conventional advertising will be paid by mass media service providers, broadcasters, entities running cinema networks, entities placing advertisements on external advertising media and publishers rendering advertising services within the territory of Poland. 

The expected date of adopting the draft law by the government is the 1st quarter of 2021.

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