DAC7: A revolution in e-commerce taxation and new challenges for Poland

Operators of digital platforms – this is the last moment to take appropriate action and avoid heavy fines and serious legal consequences!

The DAC7 directive, adopted on 22 March 2021, introduces groundbreaking changes to the taxation of online commerce. It imposes new reporting obligations on platform operators to collect and report data about sellers and to inform tax authorities of the income they generate.

Businesses that are unprepared for these changes, and either breach their due diligence obligations or fail to provide information on sellers may face hefty fines of up to PLN 1 million, and even prosecution for fiscal offences.

In addition, due to the delay in the implementation of the DAC7 Directive, digital platform operators may also be required to report data retroactively for 2023 and 2024. The deadline for compliance would therefore be 31 January 2025.

Businesses covered by the DAC7 therefore need to act quickly to comply with the new requirements. Firms providing tax advice have been helping companies prepare for the new reality for some time.

Source: Business Insider

Date: 6.03.2024

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Katarzyna Pustułka-Wiater

Sławomir Wnuczek