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Poland: Reporting obligations for digital platform operators (DAC7) enacted, other tax-related legislative developments

Passed by the Council of Ministers

April 16, 2024

The bill implementing Council Directive (EU) 2021/514 (DAC7)—requiring platform operators to collect data on certain sellers and transactions concluded via these platforms and provide it to tax authorities effective 1 July 2024—was passed by the Council of Ministers on 9 April 2024.

Other tax-related legislative developments include:

  • A bill amending certain economic and administrative laws that was published on the government’s website on 5 April 2024 would provide certain research and development (R&D) tax relief and amend the value added tax (VAT) law to provide that exemptions from the obligation of keeping records using cash registers may be issued no more often than once every three years. 
  • A deputies’ bill was submitted before the lower house of the Parliament on 10 April 2024 that would repeal Articles 70(6)(1), 70(7)(1) and 70c of the Polish Tax Code, relating to the statute of limitation for tax liabilities.

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

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