Pursuant to Article 20 of the Act on Copyright and Related Rights of 4 February 1994 (Journal of Laws of 2000 No. 80, item 904, as amended), the manufacturers and importers (regardless of country of origin) of:
- reprographic devices – photocopiers, scanners, printers and other similar reprographic devices that enable obtaining copies of all or part of the copy of the published work, and
- blank carriers (A3 and A4 paper size) for reprographic devices,
are obliged to bring, through the collective management organization of copyright or related rights, fees in the amount not exceeding 3% of the amount due for the sale of these devices and carriers. These fees are allocated to creators and publishers in equal parts.
Pursuant to § 4.1 of the Regulation of the Minister of Culture on determining the category of devices and media used for recording works and fees for these devices and media for their sale by producers and importers of June 2, 2003 (Journal of Laws No. 105, item. 991, as amended.), the organization authorized to collect the fees for the creators is the Kopipol Association.
The settlement period is the calendar quarter. The fee for a given settlement period (calendar quarter) in accordance with § 6.1 of the Regulation of the Minister of Culture of 2 June 2003 should be paid within the first 14 days following the end of the given settlement period.
Settlement periods and deadlines:
- quarter I (1 January – 31 Marcg) – payable by 14 April
- quarter II (1 April – 30 June) – payable by 14 July
- quarter III (1 July – 30 September) – payable by 14 October
- quarter IV (1 October – 31 December) – payable by 14 January
The settlement of the fee referred to in art. 20 of the Act on Copyright and Related Rights is possible only through the Reprographic fees settlement system