Polish government adopted the draft of the DAC7 act
On 9 April 2024, the Polish Council of Ministers adopted a draft act on amendment of the act on exchange of tax information with other countries and of certain other acts (DAC7). The said act will impose an obligation on digital platform operators (among others, Allegro, Vinted, OLX) to collect information on sellers who carried out transactions with the use of the said platforms and to provide such information to the tax administration. The planned changes are supposed to tighten up the tax system and reduce the number of unregistered business activities. Those changes are said to become effective from 1 July 2024.
DAC7 Directive – main objectives
According to the drafters, Directive of the Council (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, the so-called DAC7 Directive, is supposed to supplement the regulations in the scope of administrative cooperation between members states of the European Union. According to the Directive, digital platform operators will be obligated to collect information on sellers who carried out transactions with the use of the said platforms and to provide such information to the tax administration. In other words, the Directive is supposed to tighten up the domestic tax systems and counteract existing gaps in the tax system used for tax fraud.
Entities that will be covered by DAC-7
The statutory obligation to collect and provide information on sellers that carried out transactions through platforms will involve entities such as:
- e-commerce Internet platforms (e.g. Allegro, OLX)
- accommodation booking platforms,
- means of transport rental platforms,
- platforms used to order transport by car.
Thus, the reporting will include sellers that, according to the EU regulation, exceeded the sales limits indicated by the drafters, namely the amount of 2000 euros or 30 transactions in a year.
Exception
The obligatory reporting of digital platform operators will not apply to:
- sellers who carried out less than 30 transactions of such type in a particular year and the total remuneration in that scope did not exceed the equivalent of EUR 2,000,
- governmental entities,
- listed market operators,
- real estate sellers that exceeded 2000 real property lease transactions in a specific reporting period.
What will be reported?
Digital platforms operators will be obligated to collect specific data, such as:
- data identifying the seller as entrepreneur i.e., in particular, the name, address, tax identification number of the company,
- data identifying the seller as a natural person i.e., in particular: name, surname, address, tax identification number or VAT number,
- gained commission,
- public law receivables subject to the reporting obligation and collected (retained) by the digital platform operator,
- the total amount of remuneration gained by the sellers using the website and the e-commerce application.
Author: Natalia Pietrasik, accountant at the MDDP Outsourcing office in Warsaw
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