On 22 March 2024, Poland announced a new legislation for the implementation of the Council Directive (EU) 2021/514, known as DAC7. The bill was published on the Government Legislation Centre’s website. The legislation introduces several key provisions, including:
- A mandate for digital platform operators to ensure that the activities they conduct on their platforms are subject to reporting;
- Improving current collaboration methods between state administrations with the introduction of joint audits;
- The establishment of a mechanism for information exchange among member states.
The reporting obligations will involve collecting information on sellers who engage in transactions through these platforms and submitting this information to the head of the National Revenue Administration.
