{"id":5362,"date":"2024-08-07T14:39:42","date_gmt":"2024-08-07T12:39:42","guid":{"rendered":"https:\/\/akwdev.proop.pl\/bez-kategorii\/dac7-directive-what-it-is-what-it-changes-and-what-to-expect\/"},"modified":"2024-12-17T20:31:10","modified_gmt":"2024-12-17T19:31:10","slug":"dac7-directive-what-it-is-what-it-changes-and-what-to-expect","status":"publish","type":"post","link":"https:\/\/www.akwadrat.info.pl\/en\/news\/dac7-directive-what-it-is-what-it-changes-and-what-to-expect\/","title":{"rendered":"DAC7 Directive – what it is, what it changes and what to expect"},"content":{"rendered":"\t\t
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The DAC7 Directive, i.e. the European Union Council Directive 2021\/514 adopted on 22 March 2021, is an EU directive, <\/span>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. <\/span><\/p>\n<\/p>\n

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. <\/span><\/p>\n

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.<\/span><\/p>\n

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: <\/span><\/p>\n

    \n
  • User identification<\/span><\/li>\n
  • Type of transaction<\/span><\/li>\n
  • Amounts received from transactions<\/span><\/li>\n<\/ul>\n

    Reporting will apply to sellers who make at least 30 transactions<\/b> on a given platform during the year<\/span> or whose<\/span> income from these transactions exceeds EUR 2,000<\/b>. Opr\u00f3cz sk\u0142adania raport\u00f3w, operator b\u0119dzie zobowi\u0105zany do przestrzegania procedur nale\u017cytej staranno\u015bci, zbierania i weryfikowania informacji oraz przetwarzania danych osobowych zgodnie z zasadami RODO. Informacje o sprzedawcach, kt\u00f3rzy nie przekrocz\u0105 powy\u017cszych limit\u00f3w, nie b\u0119d\u0105 gromadzone i przekazywane administracji skarbowej. Natomiast o wszystkich, kt\u00f3rzy przekrocz\u0105 powy\u017csze limity, platformy b\u0119d\u0105 musia\u0142y co rok raportowa\u0107 skarb\u00f3wce. Sprzedawcy musz\u0105 zosta\u0107 poinformowani o zakresie danych gromadzonych przez administrator\u00f3w portali. Platformy mog\u0105 poprosi\u0107 sprzedawc\u00f3w o uzupe\u0142nienie brakuj\u0105cych danych, na co b\u0119d\u0105 mieli 60 dni. Je\u015bli tego nie zrobi\u0105, to serwis mo\u017ce zablokowa\u0107 konto sprzedaj\u0105cego <\/span>.<\/span> 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.<\/span> 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. <\/span><\/p>\n

    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. <\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    DAC7 Directive: New Challenges for Digital Platform Operators<\/p>\n","protected":false},"author":3,"featured_media":5278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-5362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/comments?post=5362"}],"version-history":[{"count":1,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5362\/revisions"}],"predecessor-version":[{"id":5363,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/posts\/5362\/revisions\/5363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media\/5278"}],"wp:attachment":[{"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/media?parent=5362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/categories?post=5362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.akwadrat.info.pl\/en\/wp-json\/wp\/v2\/tags?post=5362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}