Banks are investing in new services for their clients, developing their Internet offerings and increasing their use of office banking software. The number of installed ATMs doubled in the last year, reaching almost 3,500. Leading suppliers of software for this market are Softbank, Computerland, BSB and Comp. Software is not considered a commodity by the Customs Office. Duties and taxes are assessed on the distribution medium if an itemized invoice shows its value.
Software is considered a service when it is sold without a licensing agreement.
In the case of software licensing, income from selling a license is subject to income tax. The U.S.-Poland Treaty of 1974 on Avoiding Double Taxation regulates withholding royalties. At the moment, there are no regulations addressing sales through the Internet. Internet related commerce is treated in accordance with general rules and procedures. For software that is licensed, the contract value would be the base for calculating applicable taxes.