Poland nears EU deal on AI gigafactory tender and prepares national digital tax bill

Poland is close to concluding negotiations with the European Commission on the rules for EU-funded artificial intelligence gigafactories, according to Deputy Minister of Digital Affairs Dariusz Standerski. At the same time, the government is finalizing a draft law on a national digital services tax, which could be made public by early July.

Both initiatives are framed by Warsaw as key tools for strengthening the European Union’s digital and technological sovereignty, reducing dependence on non-EU technology providers and ensuring that large global platforms contribute more fairly to local public finances.

EU plans for AI gigafactories back on track

In February 2025, the European Commission announced that an EU fund would finance five AI gigafactories across the bloc. These facilities are intended to support the deployment of very large AI models and applications at an unprecedented scale within the EU.

Under the original concept, the Commission planned to organize a competitive call for proposals in which member states, together with business and research consortia, would submit joint projects. This model would combine public funding and private expertise, with states and consortia competing on the merits of their plans.

Towards the end of last year, however, Brussels signalled a change of approach. The revised idea foresaw a single EU-wide tender open only to companies or groups of companies. Member states would have been expected to commit national funding upfront for a gigafactory on their territory, before the tender even began.

Coalition of member states pushes back

The shift in design prompted a strong reaction from several governments. A coalition formed by France, Poland, Germany, the Czech Republic, Lithuania, Spain and Sweden was set up to press for a return to the initial assumptions behind the gigafactory programme.

As Standerski previously explained, this group has worked “to strengthen efforts around the ambitious project of building AI gigafactories” and has called for changes to the tender scheme. The coalition’s goal has been to adjust the rules so that member states play a clearer and more strategic role, rather than simply pre-financing national facilities under conditions set mainly for private bidders.

According to the deputy minister, these talks with the Commission are now in their final phase. Poland and its partners are seeking solutions that they argue will better support the EU’s digital sovereignty by ensuring that critical AI infrastructure remains under stronger European control.

Negotiations with the Commission expected to conclude in June

Standerski said that negotiations with the European Commission on the conditions for the AI gigafactory tender are close to completion. He indicated that, if the talks finish in June as expected, the procurement process for the gigafactories could start in the second half of the year.

The deputy minister underlined that Poland’s diplomatic efforts, together with those of France, Germany and the other coalition members, had effectively halted what he described as suboptimal initial proposals from the Commission. In his view, the emerging compromise should better reflect national priorities and allow the EU to build AI infrastructure on terms that strengthen its strategic autonomy in digital technologies.

Standerski expressed optimism that the gigafactory project will be revised along the lines proposed by Poland, France and Germany, with greater emphasis on long-term sovereignty and resilience of Europe’s AI ecosystem.

Poland moves ahead with national digital services tax

In parallel to the gigafactory discussions, Warsaw is preparing a domestic law introducing a digital services tax. In early March, the draft bill on a tax compensating for certain services – commonly referred to as a digital tax – was added to the government’s legislative work plan.

The proposal envisages a tax of up to 3% on revenues generated in Poland by large companies providing selected digital services. The aim is to ensure that major global players in the digital economy pay more in line with the scale of their local operations, even if their headquarters are located outside the country.

According to Standerski, a working group on the digital tax has been established at the Ministry of Digital Affairs. The group includes representatives of the administration and social partners, and has already held an initial meeting with stakeholders to discuss key elements of the tax design.

Draft law could be published by early July

The deputy minister announced that another round of consultations within the working group is scheduled for June. After this meeting, the government intends to publish the draft law.

Standerski said he would like the draft digital services tax bill to be announced at the end of June or at the beginning of July. Once released, the proposal will enter the standard legislative process, including public consultation and parliamentary debate.

For the Polish government, the digital tax and the AI gigafactory initiative are complementary pillars of a broader agenda to boost technological sovereignty, support the development of advanced digital infrastructure in Europe and ensure that the largest technology firms contribute more fairly to national budgets.