The regulations implementing the provisions of EU Council Directive 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7) entered into force on July 1, 2024.
The Ministry of Finance has published templates of electronic documents that, from July 1, 2024, should be used to submit the registration form (DPI-FR(1)) and provide information about the sellers (DPI-IS(1)). According to the new regulations, the platform operator will be able to submit the registration form and information about the sellers to the Head of the National Revenue Administration solely electronically.
New reporting obligations
The new regulations impose a number of new obligations on digital platform operators, i.e. entities that contract sellers to make available all or part of a platform to such sellers. Pursuant to the published draft, platform operators will be obliged in particular to:
- provide the Head of the National Revenue Administration with data of the reportable sellers and
- comply with specific due diligence procedures (these procedures relate to, i.a., determining the status of sellers, their residence and reliability of the information obtained), also with regard to sellers who were registered on the platform as of July 1, 2024.
Information on the following activities ("relevant activities") will be reported to the Head of the National Revenue Administration:
- provision of real estate, share in real estate or parts thereof, including adjoining premises,
- provision of personal services, including time- or task-based work performed by a natural person acting for or on behalf of an entity via the platform at a user's request online or physically offline after its execution has been enabled via the platform,
- sale of goods,
- rental of modes of transport.
Templates of electronic documents
The information to be provided to tax authorities shall include, i.a., data identifying sellers (e.g., company’s name, TIN, VAT identification number) and:
- seller's financial account ID (if available to the reporting platform operator),
- EU member state in which the reportable seller is resident,
- the total remuneration paid or recognised during each quarter of the reportable period, as well as the number of relevant activities in respect of which the remuneration was paid or recognised,
- fees, commissions or taxes withheld or collected by the reporting platform operator during each quarter of the reportable period.
In the event that the seller performs activities related to the provision of real estate, the information about the sellers should additionally include, i.a., the address of each property listing, number of entries in the land register of all properties belonging to the property listing and the number of days each property listing was rented during the reportable period.
The Ministry of Finance shared templates of electronic documents that shall be used for submission of a registration form (DPI-FR(1)) and for providing information about the sellers (DPI-IS(1)). The platform operator will be obliged to submit the registration form and information about the sellers to the Head of the National Revenue Administration solely electronically.
According to the announcement of the Ministry of Finance, a production environment for platform operators shall be launched on July 1, 2024, which shall ensure the possibility of sending DPI-FR(1) and DPI-IS(1) files in XML format, compatible with XSD schemas.
The launched interfaces of the Standard Audit File will allow verification of the validity of the files and their submission to the Head of the National Revenue Administration.
Sanctions
In the event of i.a.:
- failure to provide the Head of National Revenue Administration with information on sellers (unless the operator would have made appropriate summons and applied measures against the seller),
- application of due diligence rules and procedures, including gathering documentation,
- timely removal of irregularities identified as a result of an audit,
the platform operator will be subject to a fine, which may amount to up to PLN 1,000,000.
At the same time, the new provisions provide that persons acting on behalf or in the interest of a reporting platform operator who fail to comply with the obligation to:
- apply due diligence rules and procedures, including gathering the required documentation and providing the Head of National Revenue Administration with information about the sellers,
- make a single registration in a selected Member State,
- eliminate irregularities indicated during an audit,
will be subject to a fine of up to 180 daily rates. Therefore, the maximum fine for the responsible individual may even exceed PLN 10 million.
In case of a minor offense, the perpetrator will be subject to a fiscal offense fine.
In case of operators from outside the EU, it will also be possible to revoke their individual registration number. Re-assigning such a number will require a deposit of PLN 1,000,000.
If you have any questions regarding the regulations at hand, please do not hesitate to contact us.
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