Description

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 payments or advertising revenues. This amount shall then be transferred to the Polish National Film Institute. The law is set to be enforced on 1 July 2020.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
streaming service provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2019-10-18
adopted

An audiovisual fee is adopted by the Polish Parliament, as an amendment of the 2005 Cinematography …

2020-07-01
in force

An audiovisual fee is implemented by the Polish Parliament, as an amendment of the 2005 Cinematogra…