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Update – Poland Enacts Act for Implementation of DAC7

  • Poland has published an Act on 23 May 2024 to implement new rules on the exchange of information on income generated by sellers through digital platforms (DAC7).
  • DAC7 is a Council Directive (EU) 2021/514 aimed at addressing issues related to unreported income and unpaid taxes on digital platforms operating across multiple countries.
  • The Act will require digital platform operators to report the income earned by sellers on their platforms, and EU Member States will exchange this information automatically. Most provisions of the Act will come into effect on 1 July 2024.

Source Orbitax

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