- The government has adopted the DAC7 bill on April 9, 2024
- The bill imposes obligations on digital platform operators to collect and provide tax authorities with information about sellers who have made transactions through these platforms
- Small sellers who have made less than 30 transactions in a year with a total compensation not exceeding 2,000 euros are exempt from annual reporting
- The new rules do not change the existing taxation rules for online sellers
- The legislation implements the DAC7 directive, changing the directive on administrative cooperation in taxation
- The obligation to collect and provide information applies to e-commerce platforms, accommodation booking platforms, transportation rental platforms, and ride-hailing platforms
- The law will increase tax authorities’ access to income data from sales conducted through digital platforms
- The aim is to reduce tax evasion in the digital space and restore fair competition between traditional and digital sellers
- The goals will be achieved through the collection and verification of seller information by platform operators, standardized reporting to tax authorities, and annual reporting to the tax administration head
- The new provisions are expected to come into effect on July 1, 2024
Source: gov.pl
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.
