Digital platform operators can provide DAC7 correction reports throughout the year, according to the Tax and Customs Administration. The formal submission deadline remains unchanged despite this possibility. Since January 1, 2023, operators have been required to submit data to the Tax and Customs Administration under DAC7. The deadline for submitting reports and corrections is until the end of June 2024, but it is technically possible to submit them throughout the year due to companies still finalizing reports and determining the application of DAC7 rules.
Source
