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Should your company report seller data to Polish tax authorities?
The EU DAC7 directive obliges EU member states to implement regulations requiring digital platform operators to report information on transactions made by sellers via their platforms. This task requires not only verifying whether a company can be considered a platform operator, but also – in the case of being subject to the regulations – preparing appropriate data collection procedures.
To make it easier for e-commerce platforms to operate in Poland and the EU, RSM Poland tax advisors offer support in taking appropriate actions and reporting relevant information to the tax administration.
Find out if collecting seller data applies to your company and whether it should use the services of our tax advisors
The regulations introduced by the EU directive oblige platform operators (i.e. entities that enter into agreements with sellers in order to make the platform or part thereof available to them) to report information on sellers (i.e. entities that perform the relevant activity in the reporting period or are entitled to consideration for this) who are not excluded sellers and are residents of a member state or own real estate in a member state.
More information on the DAC7 directive (as well as brief explanations on entities required to report and the subject of reporting) can be found in our Q&A post.
Don't miss the deadlines – check when platform operators will be required to report
Polish regulations regarding DAC7 entered into force on 1 July 2024. However, it should be remembered that EU countries were obliged to implement this directive by 31 December 2022, which means that the Polish legislator introduced them with a one-and-a-half-year delay.
According to the DAC7 directive, platform operators are required to collect information on sellers from 1 January 2023, and the first reporting period is to be the period from 1 January 2023 to 31 December 2023 (which means that the reporting period is the same as the calendar year).
Importantly, however, the delay in implementing the DAC7 directive into the Polish legal system does not affect the determination of the first reporting period. Consequently, in the information submitted in January 2025, platform operators will have to provide information for two reporting periods, i.e. for the years 2023-2024.
Why is it worth using the support of advisors when fulfilling reporting obligations?
The provisions of the directive impose reporting obligations on entities providing online platforms, including, among others, conducting activities related to collecting appropriate information on active sellers and their sales volumes, developing and maintaining due diligence procedures, and forwarding the collected information to the Head of the National Tax Administration within statutory deadlines.
Preparing a company to report all the necessary data to the tax administration and meet its obligations requires time, personnel, and, consequently, financial commitment.
Fulfilling reporting obligations is also not made easier by the fact that the Polish legislator implemented the DAC7 directive into the Polish legal system more than a year and a half too late, which may make reporting information simultaneously for the first and second reporting periods difficult.
Consequently, due to the numerous problems that have arisen so far in connection with the implementation of the DAC7 directive in Poland (and also taking into account problems that may arise during reporting – e.g. problems with obtaining information subject to reporting or problems with indicating the correct data in the forms), a beneficial solution for digital platform operators is the support service offered by tax advisors in implementing the principles of the DAC7 directive in the company.
How do RSM Poland experts help to comply with the obligation to report information on sellers (DAC7)?
Our specialists have extensive knowledge in the field of reporting information on sellers, thanks to which we can offer you comprehensive support in fulfilling the obligations arising from the implementation of the DAC7 directive.
As part of the services offered by RSM Poland in the field of reporting information on sellers we:
- perform an analysis and determine whether an entity should be recognised as a platform operator,
- verify whether the platform operator will be subject to a reporting obligation,
- indicate what information on sellers should be collected (and within what deadlines),
- provide support in the process of registering reporting platform operators from the European Union and from outside the European Union,
- help create a due diligence procedure,
- provide support in the process of reporting information on sellers to the Head of the National Tax Administration.
Find out how we can help you too!
