Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

Public consultation with comments due by 1 March 2023

Draft legislation implementing new reporting obligations for digital platform operators

A draft bill was published on the government’s website on 8 February 2023, transposing Council Directive (EU) 2021/514 (DAC7) into Polish law effective 1 May 2023.

The Ministry also announced a public consultation on the bill, with comments due by 1 March 2023. 


The DAC7 directive introduces a new set of reporting requirements for digital platform operators to disclose to their tax authorities certain information about the income obtained by sellers operating on such platforms. After this information is reported to the tax authorities, it will be subject to the automatic exchange of information between member states, in an effort to quickly identify any attempt to avoid reporting the income derived through digital platforms.

Read a February 2023 report prepared by the KPMG member firm in Poland


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