On 9 April 2024, Poland’s Council of Ministers passed a bill to enact new regulations for exchanging information on income generated from sellers on digital platforms, or DAC7. These rules are outlined in Council Directive (EU) 2021/514, which was enforced in Poland on 22 March 2024.
DAC7 aims to tackle the challenges of addressing the unreported income and unpaid tax on the income generated from using various digital platforms, especially when these platforms operate across multiple countries.
As per Council Directive (EU) 2021/514, EU Member States are encouraged to incorporate the Directive into their national laws and notify the European Commission by 31 December 2022. The first return filing is scheduled for 31 January 2024.
The new regulations do not change the current taxation rules for people and companies selling online. The proposed regulations will enter into force on 1 July 2024, with the initial return filing expected later that year.
