Poland published the Act of 23 May 2024 amending the Act on the exchange of tax information with other countries and certain other acts in the Official Gazette on 17 June 2024. As previously reported, the legislation provides for the implementation of new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of...