EU member states including the Czech Republic are required to amend their domestic legislation before 1 January 2023 to implement the provisions of DAC 7, which amends the EU directive on administrative cooperation in the field of taxation to impose a new reporting obligation for digital platform operators. The new reporting obligation will apply to all operators of internet platforms that allow sellers to offer and sell goods and certain services (e.g., the provision of immovable property, means of transport, or some form of personal service) via their web interface. Although the reporting obligation primarily applies to platform operators, sellers also should be aware of the new reporting obligation. This is not only because the platforms may require the sellers’ cooperation to comply with the reporting obligation, but more importantly because it is the information about the sellers’ transactions and sales that the platforms will provide to the tax authorities.
Source Deloitte
