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DAC7 2024 Reporting Guidelines: Obligatory Income Reporting for Platform Sellers – Skattestyrelsen Regulations

  • 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.

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