The National Assembly of the Republic of Slovenia adopted an amendment to the Tax Procedure Act (ZDavP-2N). In the following, we present the two most important innovations.
Reporting obligation for operators of digital platforms (DAC 7)
The reporting obligation is introduced on the basis of Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7). It introduces a uniformly regulated obligation to report to tax administrations for operators of digital platforms about the activities of sellers who conduct business through their platforms in the following activities:
Source Leitner & Leitner
