Sectors

Digital services, including subscriptions, streaming and e-books, supplied to consumers in the EU are subject to VAT in the consumer’s country. This VAT can be accounted for through the OSS scheme – using a single registration in Poland instead of registering in each country. We register companies for OSS and handle their ongoing VAT settlements.

Yes – as a general rule, payments to non-residents for artistic activities or copyright are subject to withholding tax. The applicable rate may be reduced or the tax may be eliminated under a double taxation treaty. A certificate of tax residence of the recipient is required in order to apply a reduced rate. We verify the WHT obligations for each payment.

A film co-production is a complex transaction that requires the correct determination of who owns the intellectual property (IP), how costs should be allocated between the co-producers and what tax obligations arise in Poland. We advise on structuring co-production agreements and the tax treatment of the project.

Advertising revenue from sources such as AdSense, advertising networks and direct deals is taxed under the general rules – through CIT or PIT depending on the form of business. VAT on advertising services supplied to foreign advertisers may be subject to the reverse charge mechanism or taxation abroad. We review the revenue model and advise on the correct tax treatment.