Advertisements also apply to both rates calculated on a premium basis if the basis does not exceed PLN. The premium is calculated on the basis of the part exceeding the Polish zloty threshold. Confusion with Internet Advertising The above tax rules seem to be clear. Unfortunately the projects authors struggled to be creative when it came to tributes paid by online publishers. We can only guess that the complexity of the regulations is due to the desire to protect the smallest publishers from paying taxes and pass the entire burden on to the owners of the largest portals. First it is worth emphasizing who will be the payer of the Internet advertising tax. According to the draft it is a service provider who provides online advertising within the territory of the Republic of Poland provided that both conditions are met: the revenue of the service provider or the consolidated revenue of the entity group to which the service provider belongs regardless of the place of achievement in the fiscal year exceeds the equivalent of Euros. Due to the provision of online advertising in the territory of the Republic of Poland the revenue of the service provider or the consolidated revenue of the group of entities to which the service provider belongs exceeds O in the financial year.

The dollar equivalent is hard not to give the impression that the tax is primarily aimed at the attention of foreign media such as publishers and other personal networks. Polish publishers for example run several internet portals in our country and they dont pay this tax because they dont get such a high income. On this basis it is already clear Netherlands WhatsApp Number List of some media has been greatly exaggerated. What the advertising tax revenue would be used for Under the hypothetical draft of the bill the funds collected under the new tax would be divided into two parts. The first is to support the Cultural and National Heritage Fund in the Media Sector which will benefit from the Fund. The remainder will be transferred to the National Health Fund but it is not yet known what the fund will do with the money. Let us also add that the government assumes that the introduction of a new advertising tax as early as will provide the state budget with revenues of approximately PLN million. Article Authors ś Check out our practice check our experts. See what we can do for your company Browse a quote or take advantage of a free consultation. Free Consultation View Price List Also see your company.

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