Poland Announces Draft Law for Advertising Tax for Digital and Conventional Advertising

Poland's Ministry of Finance has announced a draft law for the introduction of a new advertising tax (premium) on digital (internet) advertising and conventional advertising. The advertising tax is meant to increase revenue in light of the COVID-19 pandemic for the National Health Fund, the National Monument Fund, and the newly created Fund for Supporting Culture and National Heritage in Media.

Digital Advertising

With respect to digital advertising, the tax would be payable by services p…