VAT Law Update: Changes in Streaming Taxation and Cross-Border Trade Facilitation for Businesses

• Ministry of Finance has published a draft amendment to the VAT Act
• Changes will be made to the rules for settling fees for virtual access to streaming services
• The amendment aims to facilitate cross-border trade for small Polish and EU companies
• The project includes implementing provisions of two EU tax directives from January 1, 2025
• Tax on payments for access to artistic, entertainment, cultural, educational services will be paid in the consumer’s country
• Small Polish companies will benefit from a subject exemption throughout the EU
• The draft amendment is open for public consultation until July 16

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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