The European Commission has opened an infringement procedure against Poland over its incorrect transposition of DAC7, finding that Poland unlawfully exempts foreign platform operators from EU registration and reporting obligations based solely on an agreement signed with Poland — rather than with all relevant Member States as the Directive requires. 

RF Report

The European Commission has issued a letter of formal notice to Poland for incorrectly transposing Council Directive (EU) 2021/514 (DAC7), specifically regarding the exemption from EU registration and reporting obligations for foreign platform operators located in non-EU jurisdictions, as part of its June 2026 infringements package published on 3 June 2026.

Commission calls on Poland to eliminate a violation of the Directive on Administrative Cooperation in the field of taxation regarding reporting rules for foreign digital platform operators 

The European Commission decided to open an infringement procedure by sending a letter of formal notice to Poland (INFR(2026)2070) for erroneous implementation of  Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7). The Directive provides for mandatory automatic exchange of information reported by Platform Operators.

Under DAC7, a non-Union jurisdiction may sign an Effective Qualifying Competent Authority Agreement (EQCAA) with EU Member States which confirms the equivalence between the non-Union jurisdiction and EU (DAC7) reporting standards. If a non-Union jurisdiction signs an EQCAA with all relevant EU Member States, a Platform Operator from that jurisdiction may be fully relieved of registration and reporting obligations in the EU – this is the case of a ‘Qualified Non-Union Jurisdiction ‘. Poland, however, relieves Platform Operators of registration and reporting obligations whose activities are covered by an EQCAA signed only with Poland. Poland has therefore incorrectly transposed DAC7, preventing the proper integration of the EU system within the global system of OECD Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP), as provided for in the Directive.

The Commission is therefore sending a letter of formal notice to Poland, which now has two months to respond and address the shortcomings raised by the Commission. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion.