Digital platforms are expected to report data in 2024 for transactions during calendar year 2023.
With DAC 7, extensive documentation and reporting obligations for digital platform operators will be introduced from January 1, 2023 (Digital Platforms Reporting Obligation Act, DPMG for short). They are obliged to collect information about sellers of the platform, as well as the income generated in this context, and to report it to the tax authorities. The information is automatically exchanged between the EU member states. Other documentation and reporting obligations, e.g. due to the VAT Ordinance on Due Diligence, must still be observed.
Legal basis DAC7 in the European Union: Council Directive 2011/16/EU of 15 February 2011
No news from Cyprus, Greece, Italy, Latvia, Malta, Portugal and Romania
AUSTRIA
- Austria Implements DAC7 and Other Tax Amendments
- Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know
- Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy”
- Implementation DAC7 and Other Amendments to Tax Laws
- Implementation of DAC7
BELGIUM
- Belgian administration approves draft legislation implementing DAC 7 into Belgium law
- Belgian reporting (tax) obligations for platform operators in anticipation of DAC 7 seem safe from an EU perspective
- Belgium Council of Ministers Approves DAC7 Bill
- DAC7: FAQ regarding the obligations of operators of a digital collaboration platform
- EU developments : DAC 7, CESOP, e-invoicing, e-reporting… can you still follow?
BULGARIA
- Bulgaria Consulting on Implementation of DAC7
- Bulgarian Government Submits Draft Bill for Implementation of DAC7
CROATIA
CZECH REPUBLIC
- Czech Government Approves Draft Law for Implementing DAC7
- DAC 7: Implications of new obligations for digital platform operators
- DAC 7: New rules for digital platforms expected to apply as from 1 January 2023
- DAC7: Implications of new obligations for digital platform operators
DENMARK
- DAC7 – Guidance for reporting obligations for platform operators
- DAC7 Guidance
- Danish Ministry of Taxation Implements DAC7 Directive
- Denmark Provides Guidance on DAC7 Registration for Reporting Obligations for Platform Operators
- Registration for reporting obligations for platform operators
- Tax Agency provides advice on DAC7 reporting requirements
ESTONIA
- Estonia MOF Announces Approval of Bill to Implement DAC7 Reporting Requirements for Digital Platform Operators
- Estonian Government Approves Draft Bill to Implement DAC7
EUROPEAN UNION
- DAC 7 will allow better tax control of business on digital platforms (approved)
- DAC 7: New obligation for digital platforms to bring better overview of online trading
- DAC 7: Reporting obligations for digital platform operators
- DAC7 adds reporting obligations for EU digital platform operators
- DAC7 is coming: Are you sure that your business is not in scope?
- DAC7: the next step in taxing the digital economy
- E-commerce – Cross-border payments under the scrutiny of tax authorities from 2024
- EU DAC 7 marketplaces’ seller transaction reporting Jan 2023 update
- EU developments: DAC 7, CESOP, e-invoicing, e-reporting… are you still following?
- EU Implementing Regulation on DAC7 implementation
- European Commission Consulting on Draft Implementing Regulation for DAC7
- European Union DAC7 Update: October
- European Union DAC7 Update: September 2022
- Implementation test DAC7 data exchange between EU tax authorities
- Information obligation for online platforms (DAC7)
- Italy Consulting on Legislative Decree for Implementing DAC7
- Platforms in the spotlight – DAC7
- Ready for DAC7?
- Sharing data sellers should lead to fair taxation (DAC7)
- Status on the DAC7 implementation per Jan 1, 2023 in the EU Member States
- The DAC 7 directive and actions you should take
- The DAC7 Directive and the information obligations of digital platforms from 2023
- DAC7 increase of reporting obligations of digital platforms
FINLAND
- Finland Announces DAC7 Reporting Requirements for Digital Platforms
- Finnish Draft Bill to Implement DAC7
FRANCE
GERMANY
- DAC7 Reporting Obligations
- Draft law on due diligence and reporting obligations for digital platform operators (DAC7)
- German Draft Law to Implement DAC7
- German Federal Ministry of Finance publishes draft DAC7 implementation bill
- Government draft of a law for the implementation of “DAC 7”
- Government Releases the obligations for EU Digital Platform Operators
- MOF publishes DAC 7 draft implementation bill
- Obligation to report income on digital platforms
- Which reporting obligations will be introduced for online platforms?
HUNGARY
- Amendments on DAC7 reporting requirements for platform operators
- Hungary Gazettes Amendments on DAC7 Reporting Requirements for Digital Platform Operators
- Hungary Implements DAC7 Reporting Requirements for Digital Platforms
IRELAND
LITHUANIA
LUXEMBOURG
- Automatic exchange of information for digital platform operators (DAC 7) – Luxembourg draft bill released by the Council of Ministers
- Luxembourg Council of Ministers Approves Draft Law for DAC7
- Luxembourg publishes draft tax transparency rules for digital platforms
- Parliament considers bill to implement EU directive on AEOI for digital platform operators
NETHERLANDS
- DAC7 tax transparency guidelines for income generated by digital platforms
- DAC7: bill on transparency about income from digital platforms has been presented to the House of Representatives
- DAC7: the next step in taxing the digital economy
- Draft Bill: Implementation Directive on Exchange of Information on Income Generated through Digital Platforms (DAC7)
- Memorandum of amendment bill for data exchange digital platform economy
- Note of amendment DAC7: exchange of data non-EU member states
- Platforms to report information on platform vendors – Dutch implementation
- State Secretary Van Rij about the late implementation of DAC7
POLAND
- DAC7 Directive – new obligations for selected e-commerce entities
- Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
- e-Commerce is in focus for regulations
- New requirements for the e-commerce market (DAC7 directive)
- Pre-consultation on assumptions for digital platform owners (DAC7)
- Reporting obligations of digital platform operators in the European Union (DAC7)
- Summary of recent indirect tax developments (SLIM3, DAC7, Meaning of “first occupation”)
SLOVAKIA
- DAC7 implemented in national legislation
- Implementation of DAC7
- New DAC7 directive enters into force
- Slovak Republic implements DAC7
SLOVENIA
- Public consultation launched on the implementation of DAC7
- Slovenia Consulting on Implementation of DAC7
SPAIN
SWEDEN
UNITED KINGDOM
- HMRC plans for Digital Platforms to report trading data of users – Consultation open
- HMRC released a consultation draft regarding Digital Platforms reporting
WORLD
