Poland: Introduced Bill Implementing Council Directive (EU) 2021/514 (DAC7) Concerning the Exchange of Tax Information

On 8 February 2023, the Bill, amending the law on the exchange of tax information with other countries and certain other laws, was introduced to the Polish Parliament. The Bill aims to implement the Council Directive (EU) 2021/514 (DAC7), focusing on digital platform operators. The Bill mandates operators of digital platforms to verify whether the activities facilitated through their platforms are reportable. It also establishes a mechanism to facilitate the exchange of tax information between member states and seeks to enhance cooperation between state administrations, including the introduction of joint audits. The reporting duties outlined in the draft law require the collection of information on sellers engaging in transactions on the platforms, which must then be reported to the National Revenue Administration.