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). The directives impose various reporting obligations on digital platforms and payment service providers, respectively. Poland was required to incorporate the DAC 7 directive into national legislation by the end of 2022, however this deadline was not met.
Source Deloitte
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