New obligations for digital platform operators

The Act amending the Act on Exchange of Tax Information with Other States and Some Other Acts entered into force on 1 July this year. It transposes EU Directive 2021/514 (​DAC7) into the Polish legal system. 

Digital platform operators will be obliged to gather and share with the tax administration:

The obligation applies to, among others:

There is also a reporting threshold – digital platform operators do not have to report to the revenue authorities every year sellers who have made less than 30 transactions of one kind in a year and their total fee did not exceed the equivalent of 2 thousand euro.  

In addition to the reporting obligations, digital platform operators have to follow due care procedures (to e.g. identify the sellers’ status, their residency and credibility of supplied information). 

Digital platform operators should submit the first reports to the Head of the National Revenue Administration by 31 January 2025, and should implement due care procedures by 31 December 2024. 

The reporting should cover also the past, that is the year 2023 and the period from 1 January 2024 until the Act’s effective date.

A digital platform operator's failure to report may trigger a fine of up to 1 million zloty.

If you have questions about the new obligations imposed on digital platform operators, you are welcome to contact us.​