Poland: New bill implementing reporting obligations for digital platform operators (DAC7)

Bill implementing Council Directive (EU) 2021/514 (DAC7)

Bill implementing Council Directive (EU) 2021/514 (DAC7)

A new bill implementing the Council Directive (EU) 2021/514 (DAC7) was published on 22 March 2024 on the Government Legislation Centre’s website.

The bill provides for:

  • Imposing on platform operators the obligation to verify whether the activities facilitated through digital platforms they operate are reportable
  • Enabling a mechanism for exchange of information between member states
  • Improving the existing ways of cooperation between state administrations (e.g., by introducing the possibility of joint audits)

The reporting duties will consist of collecting information on a seller or sellers entering into transactions via platforms and reporting it to the head of the National Revenue Administration. 

Read an April 2024 report prepared by the KPMG member firm in Poland



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