KRRiT Register for YouTube TikTok Creators Who Will Pay Tax on VoD

The register of entities providing audio-visual-media-on-demand services (let’s say briefly – video-on-demand services) in Poland is drawn up by the Chairman of the National Broadcasting Board.

Being in the Register leads to obligations such as: reporting the activities carried out (mainly financial), providing facilities for people with disabilities, using technical safeguards to protect minors from harmful content, promoting content in the Polish language. Some creators who make money on YouTube will have to pay a so-called “VoD tax”.

It is difficult to fulfill these obligations for the vast majority of YouTube creators – This will entail additional logistical, technical, legal and financial burdens, which creates special difficulties for creators from the micro and nano sector – notes in an interview with Adrian Pokrywka, responsible for communication at the influencer marketing agency GetHero.

In mid-January, the National Broadcasting Council issued a statement recalling the obligation to notify to enter the lists maintained by the President of the National Broadcasting Council. It states that the YouTube creator is subject to registration. The deadline to apply to the list was 1 February. theoretically There is a fine for not registering As much as twenty times the average monthly salary in the business sector.

“Requests must be submitted no later than 14 days before the start of general availability of the on-demand visual media service/platform,” we read in the National Broadcasting Board’s announcement.

Which YouTubers must enter in the KRRiT Registry

Some media outlets and YouTube authors have interpreted the KRRiT announcement so that all YouTubers now have to “pay VoD tax”, sign up for the registry and submit financial reports to the National Broadcasting Council. It’s hard to judge how you engage with creators from other platforms (like TikTok, Instagram, and podcasts).

We’ve checked – first of all, not all YouTube creators are required to register with the National Broadcasting Council. Certainly, not every filmmaker will have to honor the Polish Film Institute, better known as the “VoD tax”. Here, certain criteria must be met – whether it is profitable or extensive (more on that later in the text).

So who should enter the KRRiT registry? All YouTubers who have posted at least two videos on the channel publicly share it and earn money from it in any way (the most important factor). As estimated by IAB Polska, There may be around 40,000 channels earning money from the YouTube AdSense partner program in our market.

– If an entity, for example, has a contract with YouTube and the platform shares the profit from advertising with it, displays its own ads in the material or has a so-called “product placement”, or otherwise earns money on their work, this activity will be recognized by National Broadcasting Corporation as an on-demand audio-visual media service. Therefore, if someone is an amateur and does not have a signed contract with YouTube or does not otherwise earn from their audiovisual productions, they do not have to apply for participation – Teresa Bryczynska, KRRiT spokeswoman explains to

As we hear from the market, one problematic issue is the legal status of YouTubers – some of them operate in business as corporations, while others practice sole proprietorship or only draw up civil law contracts. The situation today is that the National Broadcasting Council does not matter the legal form of the YouTube creators’ business, it is crucial whether or not they monetize the published content. In the National Broadcasting Council’s announcement, a video-on-demand provider is defined as “a natural person, legal entity, or business partnership that provides a video-sharing platform.”

Does every type of economic activity require authors to be on the KRRiT list?

Economic activity is making money from published content. This can be done as part of a sole proprietorship, corporations, etc. Teresa Brykczyńska explains.

IAB speaks to the National Broadcasting Council

According to the portal, a detailed consultation of the market is underway with the head of the National Broadcasting Council on the record. The first meeting at which the obligation to register video makers as providers of audiovisual on-demand services was discussed.

The current regulations broadly limit the number of entities subject to such registration – in our opinion, it may be tens of thousands of people who, after registration, will be subject to other obligations, often not providing for the privacy of the form and content produced by the creators. This is why we want to define the requirements together, clarify the registration criteria and also clearly define the obligations of those who register – says Marek Miklicki, Head of the Influencer Marketing Working Group at IAB Polska.

– We also hope that until then KRRIT will refrain from controlling those channels that have not made this registration. I do not want to disclose the content of our meeting, but I believe that KRRIT is also aware of the shortcomings of the current regulations, so we rely on dialogue and mutual understanding of our needs in resolving the issue of recording and the obligations arising from it to the creators of the video – adds Marek Melecki.

IAB Polska has developed a common position addressed to Witold Kołodziejski, President of the National Broadcasting Board. The content of the document accessed by the portal states that I.AB Polska considers the obligations imposed by the National Broadcasting Board on authors to be impossible – For this reason, some creators may disappear from the market. As a result, the development of independent creativity on the Internet and popular culture will suffer – notes IAB Polska.

IAB It also requests the President of the National Broadcasting Council not to penalize authors who are not registered in the register, At least until the inclusion criteria guidelines are put in place and implemented for YouTube profiles and TikTok accounts. The industry relies on a series of conversations.

– In the next step, we want to meet the council again to dispel all doubts and less issues related to YouTube channels. We also want to clearly define which channels should be sent to the log. The current provisions can be interpreted so that not only all channels that regularly earn money from AdSens under this obligation are subject to this obligation, but also profiles on TikTok, on which content creators carry out campaigns for brands (there is also a catalog of publicly available broadcasts there). However, an official position and guidelines are needed in this matter. The National Broadcasting Council is very open to arguments and discussions. The only problem is that the law is already in effect – notes Kamil Bolek, CMO LTTM (LifeTube, TalentMedia, Gameset).

Adrian Pokrywka from GetHero adds: – If we adopt current assumptions “strictly” – equating all YouTubers to TV and radio – Many creators will be denied the ability to run due to legal and financial constraints. However, we hope and rely on regulations that will take into account digital privacy.

Who will pay the “VoD tax”?

Entry into the Supplier Register also means that major filmmakers must pay a quarterly fee to the Polish Film Institute.

Fees for on-demand audio-visual media services, commonly referred to as “VoD tax”, have been in effect in Poland since July 2020, and are paid by the largest providers of streaming services, radio and Internet stations (according to the latest available data, including Netflix , owner of YouTube, Google, Cyfrowy Polsat, TVN, TVP, or Canal + Polska). The fee is 1.5 percent. User fees or advertising revenue, whichever is higher for your business.

Small business owners and website publishers whose number of users were excluded last year from the tribute. It was less than 1 per cent. People using broadband internet in Poland. According to UKE data, 7.77 million people used such internet in 2019, so the minimum VoD fee is 77.7 thousand. Site users (as of 2020). Small business owners are entities with a net turnover of less than 2 million euros in the previous year (more than 9 million PLN) – these creators will also not be subject to the “VoD” tax.

For the third quarter of last year, the Polish Film Institute received more than 5.6 million PLN in the form of fees from entities providing audio-visual media services, or the so-called. In the whole of 2021, more than 15.7 million PLN were transferred to the Polish Film Institute.

Lots of questions about “VoD tax” for influencers

At this point, the National Broadcasting Council claims that the verification of YouTube channels for the need to pay a “VoD tax” should be done by the Polish Film Institute, where the proceeds from the tribute go.

Currently, a lot of questions are asked about who will pay “VoD tax” among YouTubers – including how to check how many users have already used the YouTuber service – will the number of subscriptions, average views, total views and time control be crucial? What about TikTok and local developers? What if the developer is on more than one platform?

At the moment, we have only general indications from when the tax was primarily applicable to dozens of media outlets, and not tens of thousands of very diverse entities in terms of the size, quantity and nature of published content, even legal and personal.

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