background image
Poland to Introduce DST if OECD's Two-Pillar Solution Fails to be Implemented — Orbitax Tax News & Alerts

After joining the agreement on the OECD's two-pillar solution for international tax reform, Poland has paused work for the introduction of a digital services tax (DST). A draft bill was submitted in parliament in July 2021 for a proposed DST that would be imposed at a rate of 7% on digital sector enterprises, regardless of their place of establishment, with a significant digital presence in the territory of Poland. However, Poland's Ministry of Finance will reportedly push for the introduction of the DST in the event that both pillars of the reform solution are not implemented simultaneously.