Poland: Pre-consultation on assumptions for digital platform owners (DAC7)

The draft assumptions provide for a raft of sanctions for non-compliance

The draft assumptions provide for a raft of sanctions for non-compliance

The Ministry of Finance launched a pre-consultation regarding assumptions for digital platform owners in connection with implementation of the common European regulatory framework for reporting income earned through the use of digital platforms under EU Council Directive 2021/514 (“DAC7”). 

The draft assumptions provide for a raft of sanctions for non-compliance including:

  • Removal from the register of value added tax (VAT) payers
  • Financial penalties ranging from PLN 100,000 to as much as PLN 5,000,000 

Read a July 2022 report prepared by the KPMG member firm in Poland

 

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