- Slovenia has amended its Tax Procedures Act to implement new rules on sharing information about income generated by digital platform sellers.
- These rules, known as DAC7, were specified in Council Directive (EU) 2021/514 and aim to address issues related to unreported income and unpaid taxes on digital platforms operating across multiple countries. DAC7 requires platform operators to report seller income and for EU Member States to automatically exchange this information.
- The reporting period begins on January 1, 2023.
Source PwC
