Online platforms such as Allegro and OLX are facing changes. This will be related to the implementation of the EU directive on administrative cooperation in the field of taxation, also known as DAC7, into Polish law. Platforms will be obliged to provide tax authorities with data on specific sellers and transactions. “A discussion with market representatives in this regard is scheduled for January 15,” the Ministry of Finance informed in a response sent to the business editorial office of tvn24.pl.
Ministry of Finance in February 2023, i.e. during the rule of Law and Justice, submitted for public consultations and consultations a draft act amending the Act on the exchange of tax information with other countries and certain other acts. The regulations were to implement the EU DAC7 directive into Polish law.
What will the DAC7 directive change?
The DAC7 directive imposes an obligation on electronic platforms, such as Allegro or Olx, to provide the tax administration with data on activities such as the sale of goods or rental of real estate carried out via them.
“No new obligation is imposed on citizens, but the income they generate from platforms will be subject to the reporting obligation of the operators of such platforms,” we read in the regulatory impact assessment attached to the project. As it was added, thanks to this, “tax authorities will gain better access to information, in particular revenues generated via digital platforms, and activities on digital platforms will become more transparent for tax authorities.”
– The DAC7 directive and the draft act oblige marketplace platforms to report information about sellers who complete at least 30 transactions in a given calendar year or when the net transaction amount (after deducting amounts due to Allegro) exceeds EUR 2,000. The obligations arising from the new regulations apply to both natural and legal persons – explained Marcin Gruszka, Allegro spokesman.
Paulina Rezmer from Grupa OLX points out that “the DAC7 directive does not impose any additional tax obligations on users of advertising websites.” – In the case of OLX, its provisions will only apply to persons making transactions using the OLX Parcel service, who make 30 or more sales transactions a year and/or whose total remuneration from sales made on the platform exceeds EUR 2,000 in a year – he emphasizes Rezmer.
Reporting responsibilities will involve submitting to the Chief CASH collective information about the seller or sellers concluding transactions using the platform. The register will include data such as: name and surname or company name, main address, Tax Identification NumberVAT identification number (if available).
Tax advisor Marta Kasztelan, coordinator of the Chamber of Electronic Economy for e-taxes, explained in a recent announcement that this is intended to serve the purpose of further verification by tax authorities of the reliability of tax settlements by sellers. This does not therefore mean the introduction of a new sales tax on digital platforms.
When will the regulations come into force?
Even though the Ministry of Finance wrote in the OSR about the “need to urgently implement the DAC7 directive”, the project prepared by this ministry did not reach the government meeting. Mateusz Morawiecki. Therefore, almost a year after the project saw the light of day, the final shape of the regulations and the date of entry into force are not known.
The implementation of the DAC7 directive was inherited by the new government. The exact schedule of work on the project is not yet known.
“The Ministry of Finance is working on a draft law implementing the so-called DAC7 solutions. At the moment, a detailed schedule of work on this draft law has not been determined. A discussion with market representatives in this regard is scheduled for January 15,” the Ministry of Finance informed in a response sent to the tvn24 business editorial office .pl.
This means that, at least for now, nothing changes in terms of online sales.
– Currently ongoing legislative process implementing the DAC7 directive into the Polish legal order. At the moment, there is no Polish legal basis that would oblige platforms to collect data, so from January 1, 2024, nothing formally changes as to what data sellers are to provide to the platform. However, we are waiting for Polish regulations to learn the shape and deadline for submitting reports to tax authorities – said the Allegro spokesman.
Paulina Rezmer from Grupa OLX assured that “the website operator will adapt the platform and the regulations to the applicable legal regulations.”
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