Previous update
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
EUROPEAN UNION
- Fonoa Webinar – Recorded version – DAC7 – Key Insights Learned So Far
- DAC7 Report
- Commission adopts DAC 7 implementing regulation on equivalence of information
- Commission adopts Implementing Regulation DAC7 – information reported by platforms to non-EU countries and exchanged with Member States
- Commission Seeks Comments on Regulation to Assess DAC7 Equivalence of Non-EU National Laws
- DAC7 information obligation for digital platforms
- DAC7 is here: Readiness is key to ensure compliance and prevent penalties
- DAC7: New EU regulation sets standards for non-EU country tax cooperation on the platform operator information
- DAC7: Reporting Obligations for Online Platforms in the EU
- Draft Implementing Regulation to Exempt Non-EU Platform Operators from DAC7 Reporting in the EU
- E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT
- EU DAC 7 marketplaces’ transaction reporting – half states miss Jan 2023 implementation
- EU DAC 7 marketplaces’ transaction reporting update
- EU VAT Reforms Tracker
- European Commission Adopts DAC 7 Implementing Regulation to Exempt Non-EU Platform Operators from DAC7 Reporting in the EU
- European Commission Adopts DAC7 Implementing Regulation for Exchange of Information with Third Countries
- European Commission Calls on 14 Member States to Fully Transpose DAC7 into National Law
- European Commission launched public consultation on DAC7
- European Commission opened infringement procedures on DAC7 against 14 Member States
- European Commission releases first look at EU VAT regime changes
- European Commission requests feedback on DAC7 and calls on 14 Member States to fully transpose the Directive into national law
- European Commission Requests Feedback on DAC7 Implementing Regulation for Exchange of Information with Third Countries
- European Commission Takes Action to Ensure Complete and Timely Transposition of DAC7
- The European Commission published the key decisions of the January 2023 infringements package
- The impact of DAC7 and DAC8
- University of Amsterdam Summer course: Platforms and Tax Information Reporting
AUSTRIA
BELGIUM
- Belgian Law for Implementing DAC7 Approved
- DAC7 enactment in Official Gazette
- New EU tax reporting obligations for digital platforms implemented
- VATConsult Newsletter – December 2022
BULGARIA
- Bulgaria Gazettes Law Implementing DAC7 EU Directive on AEOI for Digital Platform Operators
- Bulgaria Publishes Law for Implementation of DAC7
CROATIA
- Croatia Completes Implementation of DAC7
- Croatia Publishes Law for Implementation of DAC7
- DAC7 Directive on AEOI for Operators of Digital Platforms
CZECH REPUBLIC
DENMARK
ESTONIA
- Estonia MOF Announces Approval of Bill to Implement DAC7 Reporting Requirements for Digital Platform Operators
- Estonian Government Approves Draft Bill to Implement DAC7
FINLAND
- Act on the reporting obligation of operators of the digital platform economy in the field of taxation
- Finland President Signs Law Implementing EU Directive on AEOI for Digital Platform Operators
- Guidance: Disclosure obligation of the reporting platform operator (DAC7)
- Guidelines for Digital Platform Operators on AEOI Reporting under EU Directive
FRANCE
- 2023 finance bill adopted by Parliament
- Agreements and automatic exchange of information – Obligations of electronic linking platform operators
- Decree relating to the reporting obligations of operators of electronic networking platforms (DAC7)
- France implements regulations under DAC7 with respect to digital platforms
- French Guidance on DAC7 Obligations for Platform Operators
- FTA publishes new DAC 7 administrative guidelines
GERMANY
- BMF letter on the Platform Tax Transparency Act (PStTG – implementation of DAC7)
- Federal Council passes the DAC7 Implementation Act
- German Law to Implement DAC7
- German Law to Implement DAC7 and Adjust Transfer Pricing Documentation Submission Requirements
- Ministry of Finance Issues Guidance on DAC7 Implementation Rules
- Ministry of Finance letter on Platform Tax Transparency Act (PStTG – implementation of DAC7 Directive)
- Tax authorities publish guidance on DAC 7 implementation law
- Tax compliance management: Germany is taking it seriously
HUNGARY
- Guidance: New obligations of digital platform operators (DAC7)
- Hungary Implements DAC7 Reporting Requirements for Digital Platforms
IRELAND
ITALY
- Italy Approves Legislative Decree for Implementation of DAC7
- Italy Gazettes Legislative Decree Implementing DAC7
- New decree implements EU Directive for Automatic Financial Account Information Exchange for digital platform operators
- New decree implements EU Directive for Automatic Financial Account Information Exchange for digital platform operators
- Publishes Legislative Decree for Implementation of DAC7
LATVIA
- Approval of regulation for digital platform financial info exchange under EU’s DAC7 Directive
- Implementation of DAC7
- Latvia Gazettes Regulation Implementing DAC7 EU Directive on AEOI
LITHUANIA
LUXEMBOURG
MALTA
NETHERLANDS
- 2023 Tax Plan adopted by upper house of Parliament, including DAC7
- Act implementing EU directive data exchange digital platform economy in Official Gazette
- BNC file change administrative cooperation directive taxes
- DAC7 Decree on collection and verification requirements for reporting platform operators for the utomatic exchange of information regarding the digital…
- Dutch Senate adopted the 2023 Tax Plan and the bill to implement the DAC7 Directive
- Tax and Customs Administration points to reporting obligation DAC7
- Tax reporting obligation for digital economy
POLAND
- DAC7 Directive – 5 Reasons Why You Should Care as Gig Worker
- Draft bills on DAC 7 and CESOP reporting published
- Draft legislation implementing new reporting obligations for digital platform operators (DAC7)
- MOF Seeks Comments to Transpose DAC7 EU Directive on AEOI for Digital Platform Operators
- Poland Launches Consultation on Implementation of DAC7
- Public consultation on DAC7
- Implementation of DAC7
ROMANIA
- Ordinance Implementing DAC7 EU Directive on AEOI for Digital Platform Operators
- Romania Implements DAC7
SLOVAKIA
SLOVENIA
SPAIN
SWEDEN
- Announces New e-Service for Platform Operators
- Clarification on reporting obligations for digital platform operators
- DAC7 guidance: What should a control task contain?
- DAC7: New e-service for platform operators
- Exchange of information on income from digital platforms (DAC 7)
- Guidance about new rules on the exchange of data from digital platforms (DAC 7)
- Guidance for platform operators outside the EU
UNITED KINGDOM
WORLD
