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

Legislation expected to become effective 1 July 2024

Legislation expected to become effective 1 July 2024

Draft legislation implementing Council Directive (EU) 2021/514 (DAC7) was published on 13 February 2024.

The legislation is expected to become effective on 1 July 2024, but some of the new rules will be effective for entities that at any time in the period from 1 January 2023 to 30 June 2024 met the conditions for being recognized as a reporting digital platform operator. 


The DAC7 directive (which was supposed to be implemented by the end of 2022) 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 2024 report prepared by the KPMG member firm in Poland



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