- European Commission adopted an implementing regulation on 2 April
- Regulation concerns statistical data from Member States related to DAC7
- Member States must communicate data to the Commission by 1 April each year
- Data involves mandatory automatic exchange of information by digital platform operators
- Annex XV lists statistics required for joint audits
- Regulation is binding and directly applicable in all Member States
Source: etaf.tax
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.
