- The Senate has adopted an amendment to the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts, implementing the provisions of the EU DAC7 Directive into the Polish legal system.
- The amendment imposes obligations on digital platform operators to collect and report information about sellers engaged in certain types of transactions, including the sale of goods, provision of services, transport, and real estate.
- The new regulations apply to entities operating in the marketplace formula, short-term rental platforms, passenger transport applications, and any software connecting parties to transactions. The regulations will take effect from July 1, 2024, and operators will need to report data for the period before the regulations came into force.
Source MDDP
