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E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT

The Ministry of Finance has just published a draft act amending the act on the exchange of tax information with other countries and certain other acts, which contains provisions implementing the so-called DAC7 Directive (Council Directive (EU) 2021/514) on obligations imposed on online platforms. According to the information published on the website of the Ministry of Finance, the Council of Ministers also adopted a draft act aimed at implementing Council Directive (EU) 2020/284 introducing an additional reporting obligation for payment service providers (changes related to the so-called CESOP).

Source Deloitte

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