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Therefore the tax authorities do not take a position in this regard emphasizes Stefan Kowalski, legal advisor, partner at Kowalski Wisła Attorneys. See also The lump sum is suppos to be beneficial, but it is difficult to use it Also check Lump sum rates on register income stepbystep procure Internet advertising services A problem with the tax rate was experienc by, for example, a taxpayer whose scope of activity includes the production of films mainly on automotive topics, which are publish on a channel belonging to him on a certain website Although the service itself is not own by him, he is the owner of an individual channel, the frequency, date of publication, as well as the choice of publish material is his free decision. The basis of revenues from this activity are advertising services to which a given user may consent.

The socall monetization of the material

Monetization by displaying ads can be activat in all or select videos publish on the channel. RogowskaRajda Beata, Tratkiewicz Tomasz Gastronomy in the old rate matrix. Reflections after the judgment of the Court of Justice Hong Kong Phone Numbers List JK against the Director of the Tax Administration Chamber in Katowice In addition, the taxpayer accepts orders from third parties to promote a specific good or service directly in the content of the material itself. Publishing information about the product service, along with attaching a link to the taxpayer’s website, was classifi as “Intermiation in.

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The sale of space or time for advertising

Purposes on the Internet” PKWiU “Other scientific technical consulting services, not elsewhere classifi” PKWiU However, the taxpayer doubt whether the scope of services relat to the revenues indicat in the actual state, services relat to displaying BTC Database EU advertisementsby watching videos post on the portal qualifies for taxation in the form of a lump sum tax on register revenues in the amount of percent. He also ask whether such a rate was appropriate for revenues from services relat to the production of promotional materials, including the use of one’s own image in the films produc. In his opinion, it will be possible to apply a flat rate of to all his revenues.

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