New obligations for digital platform operators

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

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:

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

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.

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.

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. 

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:

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

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.