Poland: Amendment to Cinematography Act introducing taxation of streaming platforms
Progress
Current status
in force
01 Jul 2020 in force
18 Oct 2019 adopted
Scope
Implementers
Poland
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
streaming service provider
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Implemented amendment of Cinematography Act introducing direct taxation of streaming platforms
An audiovisual fee is implemented by the Polish Parliament, as an amendment of the 2005 Cinematography Act. The measure requires that any digital platform profiting from the distribution of movies pays an amount of 1.5% of the income from subscripti…
SourceEvent type
law
Action type
implementation
Government branch
legislature
Government body
parliament
Adopted amendment to Cinematography Act introducing direct taxation of streaming platforms
An audiovisual fee is adopted by the Polish Parliament, as an amendment of the 2005 Cinematography Act. The measure requires that any digital platform profiting from the distribution of movies pays an amount of 1.5% of the income from subscription p…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament