- Development of the economy based on digital platforms
- Traditional business models are being disrupted by the popularity of digital platform purchases
- Difficulty in determining the service provider and recipient for VAT taxation on services provided through platforms
- Grey area where services provided through platforms are not taxed, giving them a competitive advantage
- ViDA project aims to address VAT taxation issues for services provided through digital platforms
- ViDA only regulates two categories of services, leaving other services provided through platforms unaffected
- ViDA introduces legal fiction where platforms are recognized as service providers for VAT purposes
- Current regulations do not fully address challenges of digital business models
- DAC 7 Directive will be implemented in Poland in July 2024 to address some issues with grey areas in taxation of services provided through platforms.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
