The Slovak Ministry of Finance is currently implementing DAC7 into Slovak legislation. The new legislation inter alia introduces a new reporting obligation for digital platform operators who will be obliged to provide information about sales undertaken via these platforms. The activities to be reported will include the provision of real estate, provision of means of transport, personal services, and the sale of goods. The new reporting obligation should enter into force on 1 January 2023.
Source Leitner & Leitner
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