On February 13, 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”).
This is yet another draft in this matter. In the previous parliamentary term, the act aiming to implement DAC7 was not passed.
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.
