Summary
- The obligation to pay the copyright levies lies with manufacturers and importers of reproducing devices and empty carriers (e.g. printers, scanners, hard drives or memory cards).
- The copyright levies are paid to organisations involved in collective management of copyright or related rights such as, inter alia, ZAiKS (Związek Autorów i Kompozytorów Scenicznych) or ZPAV (Związek Producentów Audio-Video), in the amount not exceeding 3% of the amount due for the sale of reproducing devices and empty carriers.
What are the copyright levies?
The copyright levies are a benefit paid to organisations involved in collective management of copyright or related rights (such as ZAiKS or ZPAV) by manufacturers and importers of:
- tape recorders, video recorders and other similar devices,
- photocopiers, scanners and other similar reprographic devices enabling obtaining copies of the whole or part of a copy of a published work,
- empty carriers used to record, for personal use, works or objects of related rights.
Detailed categories of devices and carriers subject to the copyright levies as well as the amount of fees on the selling price of the device or carrier are specified in the Regulation of the Minister of Culture. According to its content, the fee covers such devices as printers, scanners, hard drives or memory cards. In addition, although the law does not stipulate it directly, the obligation to pay may also apply to memory cards that are part of telephones, laptops and other devices that may perform reprographic functions and are not listed in the aforementioned legal act.
The copyright levies are usually included in the price of the product covered by the obligation to pay it and, thus, its burden is usually passed onto the end recipient of the reprographic device or carrier.
What is the nature of the copyright levies?
The copyright levies are a form of compensation due to authors, performers, producers of phonograms and videograms as well as publishers in connection with the damage they incur due to the copying of works and objects of related rights using devices and carriers intended for this purpose.
This means that the copyright levies are a specific type of civil law benefit, not a public law levy. Consequently, it is subject to the civil law regime. Therefore, the claims of organisations involved in collective management of copyright or related rights expire in accordance with the general principles provided for in the Civil Code, i.e. after 6 years.
How can I settle the copyright levies in Poland?
Manufacturers and importers who pay the copyright levies in Poland, are required to submit a quarterly settlement declaration within 14 days after the end of a given quarter containing the following information:
- number of sold devices and empty carriers subject to the fee,
- gross sales value,
- fee calculated for the given calendar quarter.
Having received the declaration, the authorised entity will issue the copyright levies payer with a document confirming the amount of the declared fee together with an individual bank account number.
The copyright levies, as a benefit paid by producers and importers of reproducing devices and empty carriers to organisations involved in collective management of copyright or related rights, is a fair compensation paid to authors, performers, producers of phonograms and videograms as well as publishers.
As the obligation to pay the fee together with interest for the period of up to six years back may turn out to be very severe, and also taking into account the low legal awareness of fee payers in this respect, it is worth verifying now whether the devices and carriers offered by the entrepreneur for sale are subject to the copyright levies. This will allow to take appropriate steps and possibly include the fee in the price of the product offered.
HOW CAN WE HELP?
The Grant Thornton Law Firm team provides comprehensive support in assessing the entrepreneur’s obligation to pay copyright levies. Grant Thornton also assists its clients in reporting and submitting quarterly declarations to collective management organizations for copyright or related rights, as well as in ongoing contacts with these organizations.
