Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
Draft legislation guidelines of reporting obligations
Draft legislation guidelines relating to the law on reporting obligations for digital platform operators was added to the list of legislative work and policies of the Council of Ministers.
The goal is to incorporate the provisions of the Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7) into domestic law. The legislative proposal aims at improvement and extension of the applicable provisions on the scope of information exchange and administrative cooperation in the field of taxation. The proposed solutions include:
- Imposing on platform operators the obligation to verify whether the activities facilitated through the platform they operate are reportable
- Enabling a mechanism for exchange of information between EU Member States
- Improving the existing ways of cooperation between state administrations by, among other things, introducing the possibility of joint audits
Read a November 2022 report prepared by the KPMG member firm in Poland
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