As we have already informed you, starting next year, the upcoming legislation will impose a new reporting obligation on the operators of digital platforms; they will be required to disclose information to the tax authorities regarding the platform users (sellers) and their income, which the platforms have mediated or facilitated. The draft law, which implements the EU Directive on Administrative Cooperation in the Field of Taxation (DAC 7), aims, among other things, to obtain information on users (sellers) of digital platforms and their income for taxation purposes. In this article, we will get you acquainted with the impact of the new rules on users (sellers) of digital platforms and the risks for digital platforms arising from possible non-compliance with the new obligations.
Source: Deloitte CZ
