- DAC7 directive imposes new reporting obligations on digital platform operators
- Aim is to increase tax reporting efficiency and combat tax evasion
- Poland did not implement DAC7 on time, but reporting obligations start from January 1, 2023
- Reporting obligation excludes certain digital platform owners and software functionalities
- Obligations of digital platform operators include collecting seller data, reporting to tax authorities, and due diligence procedures
- Penalties for non-compliance by sellers may include warnings and eventual suspension from the platform
Source: crido.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.
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