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. The Council adopted an amendment to the Administrative Cooperation Directive (Directive 2021/514).
Under the provisions of the directive, digital platforms, such as websites and mobile apps, which enable taxpayers to sell goods, offer personal services online and offline, or rent property or means of transportation, must report these taxpayers and their business activities.
This information will help tax authorities in the member states of these specific taxpayers prevent tax evasion or misreporting through digital platforms. All member states had to transpose the directive into national law and inform the Commission by December 31, 2022.
Poland, as well as 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.
These 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.
Source: EC and ISBnews
