Poland published the Law of 14 April 2023 in the Official Gazette on 24 May 2023, which amends the Value Added Tax Law for the implementation of new reporting obligations for payment service providers from 1 January 2024 as introduced by Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers. As per Council Directive (EU) 2020/284, payment service providers offering payment services in the EU are required to monitor the payees of cross-border payments and transmit information on those who receive more than 25 cross-border payments per quarter to the administrations of the Member States. The requirements are intended to help in the fight against VAT fraud. The Law will enter into force on 1 January 2024.