Poland has published the Law of 14 May 2020 in the Official Gazette, which provides additional support measures in relation to the spread of COVID-19, which includes a broad range of measures and amendments to several different laws. This includes amendments to the Law on Cinematography in order to extend the scope of the 1.5% contribution fee to the Polish Film Institute (PISF), which has been payable by television broadcasters, cinema owners, and distributors. The scope of the fee is extended so that it also payable by providers of audiovisual media services on demand, such as Netflix.
In particular, it is added that an entity providing an audiovisual media service on demand must make a payment to the PISF in the amount of 1.5% of the revenue obtained from the fees for access to the service. An exemption from the payment obligation is provided for micro enterprises and in cases where the number of users of the media service does not exceed 1% of subscribers for services providing broadband Internet access. Payments of the 1.5% contribution fee must be made a quarterly basis within 30 days following the end of each quarter. The payments are considered tax-deductible costs.
The amendments extending the scope of the 1.5% contribution fee enter into force on 1 July 2020.
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