Poland MOF Seeks Comments to Transpose DAC7 EU Directive on AEOI for Digital Platform Operators

The Polish Ministry of Finance Feb. 8 opened a consultation on a draft law to transpose EU Council Directive 2021/514 (DAC7), concerning the automatic exchange of information (AEOI) on financial accounts for digital platform operators. The draft law contains measures to: 1) require digital platform operators to report information on sellers concluding transactions on their platforms, including information on identity and remuneration received; 2) exclude from the scope of reporting sellers with fewer than 30 sales of goods during a reporting period in which their total remuneration is no more than 2,000 euros (US$2,147); 3) facilitate the exchange of information ...