- Circular A. 1016/2024, issued on 1 February 2024, outlines the Greek Independent Authority for Public Revenue’s (IAPR) responsible departments for DAC 7 reporting by digital platform operators (DPOs).
- It also specifies reporting deadlines and procedures for DPOs. DAC 7 is an EU Council directive requiring DPOs to collect and report income information from sellers offering specific services on their platforms.
- DPOs must register with IAPR’s Mutual Data Submission System (SAYS) by 26 February 2024 for the first reporting period (1 January to 31 December 2023).
- If a DPO qualifies as a reporting operator, subsequent registration must be completed within one month.
- DPOs must submit a nil report if data on a reportable seller is missing, but certain categories of DPOs may be exempted from reporting under specific conditions.
- An excluded DPO can prove its entire business has no reportable sellers by providing evidence to IAPR by the specified deadlines.
Source Deloitte
