The Polish Ministry of Finance published draft legislation on 7 and 8 February 2023, amending the act on the exchange of tax information with other jurisdictions, and certain other acts, by implementing Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (also known as ”DAC 7”), and Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers, known as the Central Electronic System of Payment information (CESOP).
Source: taxathand.com
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