Poland still hasn’t implemented DAC7 changes, even though the deadline for doing so has long passed. Meanwhile, further amendments to Directive 2011/16/EU on administrative cooperation in the field of taxation will enter into force on 13 November 2023.
The amending directive – commonly referred to as DAC8 – aims to establish a reporting framework that would oblige crypto-asset service providers to report certain information on crypto-asset transactions carried out by clients in the European Union.
- Purpose of the new regulations
- Obliged entities
- Scope of reporting
Source: www.mddp.pl
