Poland: Consultation opened on Act on additional revenues of the National Health Fund introducing internet advertisement tax

On 2 February 2021, the Act on additional revenues of the National Health Fund introducing a tax on digital advertising was opened for consultation by the Polish government until 16 February 2021. The Act distinguishes between conventional media and online advertising and introduces a 5% tax rate on Internet advertisement service providers whose annual global revenue is above EUR 750 million and whose revenues in Poland are over EUR 5 million. 35% of revenues from the tax will contribute to the fund for the production of modern media projects, such as information channels and radio, TV and internet platforms.