- The guidance is about mandatory reporting of sellers’ income earned through a platform for the calendar year 2024
- It applies to individual businesses voluntarily registered as reporting platform operators
- It applies to companies providing a digital platform for selling goods, renting immovable property, renting any form of transportation, and providing personal services
- Reporting follows the rules of the tax reporting law and regulations regarding platform operators’ reporting obligations for sellers and lessors
- Updates include sections on reporting when there are no sellers, notification obligations, deadlines, quarterly calculation of fees, and procedures for corrections and deletions
- The responsible authority is the Tax Authority.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.