On July 11, 2022, the Polish Ministry of Finance presented the assumptions for the domestic regulations implementing the DAC7 Directive. Pre-consultations will last until July 24. The proposed legislation is designed to implement the EU reporting framework on income generated through digital platforms. The Polish Ministry of Finance proposes  control mechanisms and high penalties for failure to comply with the obligations arising from these regulations.


The DAC7 Directive (EU Council Directive 2021/514 of 22 March 2021) envisages new reporting obligations. Pursuant to the DAC7 Directive, operators of digital platforms through which goods and services are offered will be required to provide information, i.a., about income generated by sellers operating through such platforms.

The general provisions of the DAC7 Directive were described in the article of March 25, 2022. Below, we present the main assumptions of Polish regulations, prepared by the Ministry of Finance and published on July 11, 2022.

Which entities and what activities will be covered by the reporting obligations in light of the assumptions published by the Polish Ministry of Finance?

In line with the assumptions of the Polish Ministry of Finance, the new reporting obligations will apply to a wide range of entities described as "reporting platform operators", i.e. entities that contract sellers to make available all or part of a platform to such sellers, and to which the exceptions contained in the assumptions do not apply.

“Platform" is to be understood as any software, including: 

  • a website or a part thereof, and
  • any applications, including mobile applications

accessible by users and allowing sellers to be connected to other users for the purpose of carrying out a relevant activity (directly or indirectly) to such users.

The following activities ("relevant activities") will be reported: 

  1. the rental of real estate or parking spaces, 
  2. personal services,
  3. the sale of goods, 
  4. the rental of modes of transport.

The regulations will affect platform operators from both the EU Member States and third countries.

Reporting obligations

Pursuant to the assumptions published by the Polish Ministry of Finance, the reporting platform operator will be required to provide tax authorities with information about the reportable sellers, including, inter alia, data identifying sellers and:

  • seller's financial account identifier,
  • EU member state in which the reportable seller is resident,
  • the total consideration paid or credited during each quarter of the reportable period and the number of relevant activities in respect of which it was paid or credited,
  • any fees, commissions or taxes withheld or charged by the reporting platform operator during each quarter of the reportable period.

In the event that the seller performs activities related to the rental of immovable property, the information about the sellers should additionally include, i.a., the address of each property listing, number of entry in the land and mortgage register and the number of days each property listing was rented during the reportable period.

Due diligence procedures

In addition to reporting obligations, reporting platform operators will be required to follow certain due diligence procedures. These procedures concern, inter alia, determining the status of sellers, their residence and the reliability of information acquired.

Audits of the reporting platform operators

The published assumptions provide for the introduction of an audit mechanism for reporting platform operators. Pursuant to the published document, the tax authorities will be authorized to audit the reporting platform operator's performance of their obligations in the scope of:

  1. the application of due diligence procedures and
  2. fulfillment of the reporting obligations.


In the event of failure to fulfill the reporting obligations at the request of tax authorities, the platform operator will be subject to a fine or removal from the register as a VAT payer. The fine may range from PLN 100,000 to even PLN 5,000,000.

In certain cases, the granting of an individual platform number might be revoked. Re-assigning such a number will require a deposit of PLN 1,000,000.

When will the regulations come into force?

The assumptions published by the Polish Ministry of Finance are currently subject to pre-consultations. Pre-consultations will last until July 24, 2022. 

Poland is required to implement the DAC7 Directive by the end of 2022. This means that reporting platform operators may be required to fulfill their reporting obligations with regard to relevant activities taking place in 2023.

What does this mean for your organization?

The above changes will require digital platform operators to verify and adjust their current business processes. This includes in particular: 

  • analysis and, if necessary, adjustment of the business model to the needs of new reporting obligations, 
  • adjustment of the process of acquiring new clients and acquiring information about existing clients in order to expand the scope of obtained information, 
  • revision of platform’s rules and regulations and its terms of service, 
  • conducting an information campaign among the platform’s participants, 
  • adapting IT systems to collect and process the obtained information, 
  • ensuring proper business controls over the process of collecting and reporting information, as well as their archiving. 

Bearing in mind the scope of the above activities, it is worth taking steps to prepare for the upcoming changes. 

Our experts will help you determine the impact of the planned changes on the operations of your enterprise.