Regulations relating to online sales (e-commerce platforms) resulting from Council Directive (EU) No. 2021/514 of 21 March 2021 (the so-called DAC7 Directive) are expected to come into force in 2023. Poland should implement this directive by the end of 2022.
The aim of introducing the directive was to tighten the e-commerce market by standardizing the reporting obligations of administrators (operators) of digital platforms.
The regulations will apply not only to the sale of goods online, but also to the rental of apartments, the rental of parking spaces, services provided in person, and the rental of means of transport (e.g. cars).
Digital platform operators will be required to maintain a list of sellers and recorded transactions. They will also be required to inform sellers about the scope of data collected about them. The list will also include a register of rental properties within the European Union. Platform operators will therefore be required to obtain a special number enabling identification in the system and to record the information required by the register about sellers (i.e., not only the name and surname or company name, address, and Tax Identification Number, but also other data such as the seller's country of tax residence, the total number of transactions, the amount of quarterly remuneration, etc.). The directive also imposes additional obligations on digital platform operators related to personal data protection and GDPR.
Importantly, reporting obligations will not apply to sellers who made fewer than 30 transactions or earned less than EUR 2,000 in a given reporting period.
Failure to comply with the regulations may result in financial penalties ranging from PLN 100,000 to PLN 5 million, as well as removal from the VAT register.
According to the information provided on the website of the Chancellery of the Prime Minister, the planned date of adoption of the draft act on tax reporting obligations of digital platform operators is the fourth quarter of 2022 (draft no.: UC136).
Member States have until 31 December 2022 to adopt and publish implementing rules.
This alert is for informational purposes only and does not constitute legal advice.
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