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DAC7 Directive: New Obligations for Digital Platform Operators

  • Directive DAC7, also known as the DAC7 directive, aims to combat tax avoidance in online transactions.
  • The implementation deadline for DAC7 into national law was December 31, 2022, but Poland has not yet implemented the necessary law.
  • The Ministry of Finance is currently working on a new version of the law introducing DAC7.
  • DAC7 imposes reporting and procedural obligations on digital platform operators.
  • These obligations apply to platforms that facilitate the sale of goods, rental of properties and transportation, and provision of services.
  • The obligations also apply to operators outside the EU if they operate within the EU.
  • The obligations include collecting and verifying seller data, conducting due diligence procedures, and reporting information to relevant authorities.
  • Reporting must be done by January 31 of the following year and includes details such as seller compensation and property information.
  • If sellers do not cooperate, operators may withhold payment or block further sales.
  • DAC7 does not introduce additional taxes, but rather reporting obligations to identify entities engaging in more than occasional private sales.
  • Poland has not yet implemented DAC7 into national law, despite the deadline.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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