We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.



New obligations for digital platform operators

PrintMailRate-it

​by Karolina Sieraczek

28 August 2023


A bill amending the Act on exchange of tax information with other states and certain other acts is currently at the consultation stage.

The new law transposes DAC7 [1] amending Directive 2011/16/EU on administrative cooperation in the field of taxation.

New obligations – reporting


DAC7 introduces new obligations for digital platform operators. They will be required to provide the Head of the National Revenue Administration with information on sellers transacting through their platforms. The reporting obligation will apply to digital platform operators who make their platforms available to sellers to carry out transactions, such as:

  • sale of goods,
  • sale of services,
  • rental of means of transport or rental of real property or its part. 

These will be entities such as: Allegro, OLX, Booking, Otomoto, Vinted. 

It is important that sales are made through the platform. The statutory obligations will not apply to operators who redirect to other digital platforms or who only enable

  • payment processing,
  • posting items for sale,
  • advertising.

Purpose of the new regulations


According to the available information, the legislation is intended to step up the fight against tax fraud. To this end, it is necessary to collect information on income derived by sellers through digital platforms. Lack of such information leads to tax evasion.

Deadlines


Reporting under DAC7 applies to annual reporting periods. The first reporting is for 2023 and should be done by 31 January 2024 at the latest.

Exceptions


The bill also provides for exceptions among the entities subject to reporting. For example, sellers who make fewer than 30 sale transactions in a reporting period, and their total fee does not exceed 2,000 euro, will not be subject to reporting. Occasional activity is of no interest to revenue authorities. 

Due care obligation 


Platform operators will be required to develop appropriate due care procedures to know if a seller is exempt from reporting. These procedures are intended, among other things, to:

  • identify sellers;
  • collect and verify information on sellers;
  • identify the member state(s) of residence of the seller;
  • collect information on rented properties.

The statute also allows platform operators to block sales or withhold payment to a seller until he provides the required information.

Reporting obligation in more than one country 


If a platform operator qualifies as a reporting platform operator in the European Union both in Poland and in another member state, it may choose Poland as the country where it will fulfil its obligations. The platform operator must report its choice to the other member states. 

The statute also imposes registration obligations on non-EU platform operators.

You are welcome to contact us – we will help you review your obligations, and also tailor your terms and conditions and other documents made available to sellers. 


Legal basis:
[1]: Council Directive (EU) 2021/514 of 22 March 2021

Contact

Contact Person Picture

Karolina Sieraczek

Attorney at law (Poland)

Associate Partner

Send inquiry

Profile


Deutschland Weltweit Search Menu