Advanced work
In Poland, the subject of the long announced digital taxation appears again. Deputy Prime Minister and Minister of Digitization Krzysztof Gawkowski confirmed that work on the bill is inactive ongoing and that the fresh regulations are to cover a wide scope of digital services. According to the assumptions, the taxation work would concern global technological giants whose yearly revenues exceed EUR 750 million. Gawkowski recalled that the first concepts were presented in August this year, and the legislative process is complex and requires the engagement of many institutions.
The minister noted that the work is already advanced and the ministry is approaching the presentation of the final draft bill to be presented at the turn of 2025 and 2026. After this stage, standard procedures will begin, including public consultation, government work and interministerial arrangements.
Finance Minister Andrzej Domanski pointed out in turn that the digital taxation task is not just an economical issue, but has an crucial political dimension, including an global one. Although it does not express clear support for the regulation, it considers that the search for fresh sources of income is justified, while stressing the request for informed consideration of all the consequences. The introduction of a digital taxation will so not only be fiscal, but besides impact on relations with another countries and global corporations, and its final form will be the consequence of a compromise between budgetary needs and abroad policy.
Two moving paths
The Digitisation hotel presented 2 possible options for the plan of the digital tax. The wide version involves taxing a variety of services specified as digital platforms (marketplaces), taxi applications, social media, profiled advertising and user data services. However, the narrow option would limit the taxation to profiled advertising only.
The planned taxation revenues would go straight to the state budget and be allocated to the improvement of national technologies, innovation and support for advanced quality media content. According to PAP Business, the preferred taxation rate would be 3 percent, which in 2027 would translate into about PLN 1.7 billion of revenues, and in 2030 even to over PLN 3 billion.
Other European countries already have it
Similar solutions to those proposed in Poland have already been in place in France, Italy, Spain and Austria for respective years. France introduced a 3% taxation in 2019, and in 2023 it brought EUR 668 million, showing that this kind of tribute could be a real origin of income. Italy has applied a akin rate since 2020, and since 2025 has abolished the local income threshold to cover more entities and reduce taxation avoidance. Spain has been charging 3% of online advertising, digital intermediation services and sales of user data since 2021. Austria has introduced an even higher rate – 5% – covering only online advertising, making it 1 of the highest in Europe.
The introduction of the digital taxation in Poland is part of the European trend aimed at greater taxation justice in the digital environment. These regulations can bring additional billions of PLN to the budget and equalize the opportunities of local businesses in confronting global giants.
