In the first weeks of February, the Ministry of Finance published a draft law on amendments to the Law on Exchange of Tax Information with Other Countries, which contains regulations on implementing the so-called DAC7 Directive.
Soon, operators of online platforms will be obligated to provide information on tax settlements to the Polish tax authorities.
The regulation stipulates the obligation to provide data of sellers and information on achieved revenues for, in particular, transactions of sale of goods or rental of real estate, as well as the obligation of due diligence on the part of online platform operators in collecting sellers' data. The tax authorities will transmit the collected data to the other Member States. The bill provides for the first reporting obligations for the period starting from 1.01.2024.
The draft legislation has now been sent for further external consultation (opinion) and public consultation.
We will keep you informed about further changes. If you have any additional questions, feel free to contact Jaroslaw Szajkowski.
