The DAC7 regulations do not introduce new taxes for online traders, but they do increase the transparency of online sales by requiring online platforms to report data of selected sellers to tax authorities. Sellers are not automatically obligated to register their business just because their data is reported, but the increased transparency may lead to more effective selection for inspection by tax authorities. The reporting limit is based on the number of transactions and total remuneration, with certain thresholds for exemption from reporting.
Source Prawo.pl
