On February 8, a draft law amending the act on the exchange of tax information with other countries and certain other acts was published. The draft law implements 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”).


The draft law imposes 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 January 1, 2023.

Information on the following activities ("relevant activities") will be reported to the Head of the National Revenue Administration:

  • rental of 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.

According to the draft, the information provided to tax authorities is to include, i.a., 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.



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, which may range from PLN 100,000 to even PLN 5,000,000.

At the same time, the draft regulations 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 collecting the required documentation and reporting procedures, 
  • 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 8 million. In a 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.


Entry into force

Pursuant to the published draft law, it is to enter into force on May 1, 2023. The first reporting is to be carried out in the period from January 1, 2024 to January 31, 2024 and relate to the reporting period ending in 2023.

If you have any questions regarding the regulations at hand, please contact us.