Although it's the middle of summer break, and many of us are thinking about the sound of waves and a well-deserved vacation, the digital industry can never rest. In the world of online marketing and digital media taxes, the holidays can be hectic, not only because of the temperature outside, but also because of legal regulations. One of the topics that recurs in questions from clients in the creative industry is the so-called "VOD tax" and its related obligations to the National Broadcasting Council (KRRiT).
Is a YouTuber, TikToker or creator publishing video content on social media required to pay 1.5% of their income to the Polish Film Institute?
What is the so-called "VOD tax"?
The term "VOD tax" is a colloquial term for a mandatory fee introduced by the amendment to the Cinematography Act (Article 19, Section 6a). This levy is a payment to the Polish Film Institute (PISF) and amounts to 1.5% of revenue generated from:
- fees for access to publicly available on-demand audiovisual media services (e.g. subscriptions, pay-per-view), or
- revenues from the emission of commercial communications (advertising, sponsorship, product placement) – depending on which of these amounts is higher in a given settlement period.
When does an influencer become an “AUMŻ supplier”?
Central to this entire matter is the concept of an on-demand audiovisual media service provider (AVMSP) as defined in the Broadcasting Act. The National Broadcasting Council (KRRiT) holds that an online creator who shares video content on services such as YouTube, Twitch, TikTok, or Facebook may be considered an AVMSP provider if they meet all of the following criteria:
- Conducts business in a profitable, continuous and organised manner (earns money from advertising, product placement, sells its own products or services);
- He personally decides on the selection and organization of published video materials.
- Users themselves choose which film and at what time they want to watch from the catalog (playlist/channel) created by the creator.
Does an influencer have to pay the 1.5% VOD fee?
In practice, the vast majority of individual influencers and video creators are not required to pay the 1.5% fee to the Polish Film Institute. This is a direct result of statutory exemptions.
The Cinematography Act explicitly excludes from the obligation to pay levies to the Polish Film Institute entities that meet one of the following conditions:
- micro-entrepreneurs, i.e. entities that in at least one of the last two financial years employed on average fewer than 10 employees and achieved an annual net turnover or balance sheet total not exceeding EUR 2 million, or
- the number of users of all publicly available VOD services in the previous year did not exceed 1% of broadband internet access subscribers in Poland.
Registration obligation
However, exemption from the fee does not exempt you from registration.
Although most influencers will not pay the fee to the Polish Film Institute, they are obliged to submit an application for entry into the AUMŻ Register maintained by the Chairman of the National Broadcasting Council.
The absence of VOD tax does not mean there are no formalities. Video creators who monetize their content are required to submit their channel/profile to the National Broadcasting Council (KRRiT) no later than 14 days before the service begins (or immediately in the case of existing commercial channels).
What are the penalties for failure to report?
The Chairman of the National Broadcasting Council (KRRiT) has the authority to impose fines on entities operating within the KRRiT without being registered. The fine can be up to 20 times the average salary in the corporate sector. Furthermore, creators are required to submit annual reports to the KRRiT for the previous year by 31 March.
This article is for informational purposes only and does not constitute legal advice.
August 3 , 2026.
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