The conquest of our economy by digital platforms creates a new market for many inventive entrepreneurs. Until recently, the income that comes from the sale on a digital platform was not very transparent, difficult to trace, so that the risk of evasion of income declaration often played a role. This problem was remedied by the European legislator with the introduction of the new DAC-7 directive.
- The Reporting Obligation for Digital Platforms from 1 January 2023
- What Data will be Reported?
- Which Digital Platforms are Subject to the Reporting Obligation
- Conclusion: DAC-7 sheds Light on the Hitherto Fiscal Darkness of Selling Online
Source: www.tax-innovation.be
