The European Commission has called on Poland to remedy a shortcoming and implement EU rules on administrative cooperation between tax authorities in the context of taxpayers' use of digital platforms, the Commission said.
In March 2021, Council adopted an amendment to the directive on administrative cooperation (Directive 2021/514). Under the provisions of the directive, digital platforms, such as websites and mobile apps that enable taxpayers to sell goods, offer personal services online and offline, or rent property or means of transportation, must report those taxpayers and their business activities. All member states had to transpose the directive into national law and inform the Commission by December 31, 2022.
Poland, along with Belgium, Estonia, Greece, Spain, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Portugal, and Romania have not informed the Commission of the measures taken to implement the directive. Those countries now have two months to respond to the letters of formal notice and complete their transposition, failing which the Commission may decide to issue a reasoned opinion.