As per reports, the Government of Poland on Wednesday (25 March) advanced legislative work on a proposed digital services tax targeting large technology firms.

• The proposal is expected to introduce a three percent tax on revenues generated from selected digital services, including online advertising, digital platforms enabling user interaction, and monetisation of user data.
• The tax is expected to apply only to companies exceeding EURO one billion in global revenue and approximately PLN 25 million in domestic revenue, effectively targeting large multinational technology firms.
• Reports indicate that sectors such as financial services and direct online sales (non-intermediary), as well as entities producing their own original content, are anticipated to be exempt.
• The initiative has been formally added to the government’s legislative agenda but still requires approval from both the cabinet and parliament.
• Reports indicate that the measure is primarily aimed at major global platforms, including US and Chinese technology firms operating in the Polish digital market.