Guide No. VH/661/00.01.00/2023 was issued by the Finnish Tax Administration on April 26, outlining the reporting requirements for digital platform operators under the EU Council Directive 2021/514, which mandates the automatic exchange of financial account information (AEOI) (DAC7). The guide covers several topics, including:
- Obligation of platform operators to collect seller information for reporting to the tax authorities by the end of January of the following year;..
Source: GVC
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