The Digital Services Act (DSA) and the Digital Markets Act (DMA) are regulations that are two pillars of the EU reform, which aims to rebuild the Internet dominated by cybergiants.
Six corporations
The DMA Digital Markets Act includes Amazon, Google’s parent company Alphabet, and Facebook’s parent company Meta, Apple, Microsoft, ByteDance among the companies with a strong impact on the market.
22 services
It also identifies 22 services on which the European Commission imposes new requirements. These include social networks like Facebook, Instagram and TikTok, messengers like WhatsApp, and operating systems like Android, iOS and Windows.
Dyrektywa DAC7
DAC7, in turn, is to be a response to the problem of limited availability of data on income obtained by taxpayers via digital platforms, which is manifested, m.in by the introduced reporting obligation.
Expert commentary
Izabela Franke, Head of Advisory at Future Mind, comments on the implementation of the EU DAC7 Directive in Poland:
The EU DAC7 Directive aims to tighten tax systems and applies to sales on online platforms (in Poland, for example, on Vinted, Olx or Allegro) and rental of real estate, means of transport and parking spaces.
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