The Ministry of Finance has just published a draft act amending the act on the exchange of tax information with other countries and certain other acts, which contains provisions implementing the so-called DAC7 Directive (Council Directive (EU) 2021/514) on obligations imposed on online platforms. According to the information published on the website of the Ministry of Finance, the Council of Ministers also adopted a draft act aimed at implementing Council Directive (EU) 2020/284 introducing an additional reporting obligation for payment service providers (changes related to the so-called CESOP).
Source Deloitte
