New requirements for the e-commerce market in Poland

The Ministry of Finance has just started the process of social pre-consultation in the field of new obligations imposed on selected entities operating in the e-commerce market. It is regulated by the DAC7 Directive (Directive 2021/514) at the EU level. The new obligations resulting from the provisions of the DAC7 Directive should be implemented by the Member States (including Poland) by the end of 2022 and apply from January 1, 2023.

This will affect digital platform operators that make their interfaces available to sellers in order to facilitate reaching customers and selling goods and specific services. The new reporting obligation will apply to sellers' income realized both in the area of ​​cross-border activities and in other activities. 

New obligations will cover reporting the required data to the tax authorities, but also informing individual sellers about the scope of data concerning them and will be covered by the reporting by the platform operator.

Other novelties will refer to:

• requirements for the implementation of due diligence procedures in the verification of vendors and adaptation of systems in order to obtain the appropriate data required for the correct implementation of new reporting obligations
• issues of additional registration of digital platform operators and the need for them to obtain another number necessary to meet this specific obligation
• some additional requirements for data protection (GDPR)

Fines are also predefined for not complying with the regulation.