The DAC7 Directive, i.e. the European Union Council Directive 2021/514 adopted on 22 March 2021, is an EU directive, imposing on EU Member States the obligation to introduce regulations that will expand the scope of information subject to reporting by digital platforms to state tax authorities.
In Poland, it came into effect on July 1, 2024, imposing new obligations on digital platform operators, including e-commerce services, sharing economy applications, and social platforms. Platform operators must now meet rigorous reporting and data protection requirements, which requires the implementation of advanced IT systems and compliance procedures.
The DAC7 directive is addressed to digital platform operators who enable sellers offering their goods via a developed interface to reach customers and thus sell goods or services.
A platform is understood to mean both websites and applications, including mobile ones. Such platforms include, among others, popular in Poland OLX, Allegro, Booking, Vinted and Otomoto, as well as in Europe such as Ebay, Amazon or eMAG. Digital platforms are required to collect and provide information about their users (both individuals and legal entities) who earn income through these platforms. This information includes, among others:
- User identification
- Type of transaction
- Amounts received from transactions
Reporting will apply to sellers who make at least 30 transactions on a given platform during the year or whose income from these transactions exceeds EUR 2,000. Oprócz składania raportów, operator będzie zobowiązany do przestrzegania procedur należytej staranności, zbierania i weryfikowania informacji oraz przetwarzania danych osobowych zgodnie z zasadami RODO. Informacje o sprzedawcach, którzy nie przekroczą powyższych limitów, nie będą gromadzone i przekazywane administracji skarbowej. Natomiast o wszystkich, którzy przekroczą powyższe limity, platformy będą musiały co rok raportować skarbówce. Sprzedawcy muszą zostać poinformowani o zakresie danych gromadzonych przez administratorów portali. Platformy mogą poprosić sprzedawców o uzupełnienie brakujących danych, na co będą mieli 60 dni. Jeśli tego nie zrobią, to serwis może zablokować konto sprzedającego . Failure to comply with the reporting obligation may result in a financial penalty imposed by the decision of the Head of the National Tax Administration, reaching up to PLN 1 million. The data collected will be automatically exchanged between EU Member States. This is intended to improve transparency and increase efficiency in detecting and preventing tax fraud.
The DAC7 Directive poses a challenge for e-commerce entrepreneurs who must adapt to new requirements and obligations. DAC 7 is the next step in a series of directives on administrative cooperation in the field of taxation, which aim to increase tax transparency and international cooperation in the fight against tax fraud.
