On 7 July 2021, a draft bill on digital services tax (DST) was submitted to Poland’s lower chamber of parliament (the Sejm). The bill includes a proposal of 7% tax on digital sector enterprises, regardless of their place of establishment, with a significant digital presence in the Poland.
Apart from the significant digital presence in the territory of Poland at the same time if the enterprises make transactions with users located in and its annual revenue from this account exceeds EUR 4 million; and annual global revenue exceeds EUR 750 million.