On 17 June 2024, Poland published the Act of 23 May 2024 amending the Act on the exchange of tax information with other countries and certain other acts in the Official Gazette.

As previously reported, 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 seeks to address the issues of unreported income and unpaid taxes generated through various digital platforms, particularly those operating across multiple jurisdictions. To combat this problem, DAC7 mandates that digital platform operators report the income sellers earn on their platforms. Additionally, EU Member States are required to exchange this information.