DAC7 in Poland 2026 – What Digital Platform Operators Need to Know

The DAC7 Directive (Council Directive 2021/514 of 22 March 2021) introduced mandatory reporting obligations for digital platform operators across the European Union. In Poland, the implementing legislation came into force on 1 July 2024, and the first reports have already been filed. This guide explains what DAC7 requires, who is affected, and what the current compliance obligations are.

What Is DAC7?

DAC7 is an EU tax directive that requires operators of digital platforms — websites, applications, and similar tools — to collect and report information about sellers who use their platforms to conduct transactions. The goal is to provide EU tax authorities with a reliable mechanism for exchanging information about platform-based income, reducing the grey area in which online sales previously operated without visibility for tax authorities.

DAC7 in Poland — Implementation Timeline

Poland was initially required to implement DAC7 by 1 January 2023 but did not meet this deadline. After a delayed legislative process, the President signed the implementing act on 23 May 2024. The act took effect on 1 July 2024.

Importantly, the implementing legislation applies retroactively — reporting covers data from 2023, i.e. also for the period before the law formally entered into force. This retroactive scope caught many platform operators off guard.

Reporting deadlines:

• First report: due 31 January 2025, covering both the 2023 and 2024 reporting periods
• Second report: due 31 January 2026, covering the 2025 reporting period
• Subsequent reports: due 31 January each year for the preceding calendar year

Note: Polish regulations impose a one-month deadline after the end of the reporting period — shorter than the two-month deadline provided in the EU DAC7 Directive itself. 

Who Must Report — Platform Operators

DAC7 obligations apply to digital platform operators — entities that make a platform (website or app) available to sellers, enabling them to reach customers and conduct transactions. Both EU-based and non-EU-based platform operators are covered, provided they facilitate transactions involving users or properties in the EU.

Operators must complete a one-time registration in one EU member state and obtain an individual platform number. Once registered, they submit annual reports to the relevant national tax authority — in Poland, the Head of the National Revenue Administration (KAS).

What Transactions Are Covered?

Reporting covers sellers conducting the following activities through the platform:

• Sale of goods
• Provision of personal services (time- or task-based work, whether performed online or offline, facilitated through the platform)
• Rental of modes of transport
• Rental of immovable property or parts thereof (including short-term rental)

What Data Must Be Collected and Reported?

Platform operators must collect and report the following data for each reportable seller:

• Full name or company name
• Primary address
• Tax Identification Number (TIN) and, if applicable, VAT number
• Date of birth (for individuals)
• Business registration number (for companies)
• Financial account identifier (bank account or payment account)
• Details of income earned through the platform during the reporting period

Sellers must also be informed of the data collected about them and the fact that it will be reported to the tax authority.

Who Is Excluded From Reporting?

Platform operators are not required to report data on two categories of sellers:

• Occasional sellers who, during the reporting period, completed fewer than 30 transactions for the sale of goods and whose total fees did not exceed €2,000
• Large-scale property rental operators — hotel chains, travel agencies, and similar entities that regularly list large numbers of properties

Obligations for Platform Operators

In addition to filing annual reports, DAC7 requires platform operators to:

• Implement due diligence procedures to verify seller identity, residence, and the reliability of information provided
• Update their GDPR/data protection procedures to reflect the new data collection and reporting obligations — sellers must be informed in writing about how their data is being processed in connection with DAC7
• Adapt their IT systems to capture all required seller data in the format required for reporting
• Complete seller verification for all sellers registered on the platform as of 1 July 2024 by 31 December 2024

Penalties for Non-Compliance

Platform operators who fail to comply with DAC7 obligations in Poland face financial penalties ranging from PLN 100,000 to PLN 5,000,000. In addition, as a sanction, the platform operator may be struck off the register as a VAT taxpayer. 

What’s Coming Next: DAC8

The EU has adopted a further directive — DAC8 (Council Directive 2023/2226) — which extends similar reporting obligations to operators of crypto-asset platforms. Poland is in the process of transposing DAC8, with the implementation expected to take effect in 2026. Crypto-asset platform operators should begin preparing their compliance frameworks now.

Summary

DAC7 is now fully operational in Poland. Platform operators that facilitate the sale of goods, provision of services, vehicle rental, or property rental must report annual seller data to the Polish tax authorities by 31 January each year. The first two reports (for 2023–2024 and for 2025) have already been filed. Going forward, the annual cycle continues — and DAC8 crypto-asset reporting is on the horizon.

For any questions about DAC7 obligations or digital platform compliance, our team is ready to help: Contact us — amavat®