Taxes: The "Netflix tax" has already come into force

Taxes: The

Pursuant to the amended Article 19 of the Cinematography Act, the entity providing on-demand audiovisual media services makes a payment to the Institute in the amount of 1. 5% of the revenue obtained from fees for access to publicly available on-demand audiovisual media services or the revenue obtained from commercial transmissions, if this revenue is higher in a given accounting period. Where an entity provides an on-demand media service and is established in another EU country, it makes a payment determined on the basis of revenue earned in Poland.

The following entities are exempt from this obligation:

  1. being a microenterprise within the meaning of the Law on Entrepreneurs or
  2. whose number of users of all audiovisual media services made available to the public by him/her on demand in the year preceding the year in which the obligation to pay to the Institute is established, did not exceed 1% of subscribers of data transmission services providing broadband access to the Internet; the number of users of data transmission services providing broadband access to the Internet shall be determined on the basis of data from the inventory referred to in art. 29 Act on supporting the development of telecommunications services and networks.

Payments shall be made on a quarterly basis within 30 days after the quarter. To receivables on account of the aforementioned The provisions of Chapter III (i. e. concerning tax liabilities) of the Tax Ordinance except that the powers of the tax authority are vested in the Director and the powers of the appeal authority are vested in the Minister.

Significantly, such payments are tax-deductible, within the meaning of income tax regulations, on the date they are incurred.

Mieszko Łukaszewicz


Mieszko Łukaszewicz

Tax adviser, Counsel

Mieszko Łukaszewicz


Rondo ONZ 1
00-124 Warsaw