EU: EC opens infringement procedure against Poland over incorrect transposition of DAC7
Alleged failure to provide adequate relief from reporting obligations for non-EU platform operators
The European Commission (EC) on June 4, 2026, announced an infringement procedure against Poland for incorrectly transposing Directive 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7).
Background
DAC7 introduces reporting and automatic exchange of information on income earned by sellers on digital platforms. To eliminate double reporting, DAC7 contains rules providing relief from the reporting obligations for non-EU platform operators. Non-EU platform operators can be completely exempt from DAC7-related registration and reporting in the EU when the non-EU jurisdiction has in effect an Effective Qualifying Competent Authority Agreement (EQCAA) with all relevant member states, allowing member states to receive equivalent information from non-EU jurisdictions that apply similar reporting regimes. Determinations of equivalence have been adopted for the United Kingdom, New Zealand, and Canada.
According to the OECD overview of activated bilateral exchange relationships, not all EU member states have activated the exchange relationships with those three jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA).
EC announcement
The EC announcement notes that Poland has not transposed DAC7 correctly into national law by granting relief from registration and reporting when an EQCAA exists only between that non-EU jurisdiction and Poland, without requiring activated exchange relationships with other EU member states.
Poland has a period of two months to submit its reply and take corrective action in relation to the issues identified by the EC.
Read a June 2026 report prepared by KPMG’s EU Tax Centre