On 2 November 2022, the Danish Tax Agency published legal guidance on registration for reporting obligations for platform operators according to the rules in section 43 of the Tax Reporting Act and executive order no. 1253 of 6 September 2022 sections 49-53.
The rules are part of the implementation of Council Directive (EU) 2021/514 (“DAC7”) amending Council Directive (EU) 2011/16 on administrative cooperation in the area of taxation.
The rules come into force on 1 January 2023, and reporting platform operators must register for the reporting obligation at the beginning of January 2023.
The guidance is part of The legal guidance and will be incorporated into a section on the new reporting obligation for digital platform operators, which will be introduced by DAC7. The guidance is published before the other part of Legal guidance 2023-1 out of consideration for the need of the reporting parties to inform themselves about their duty to be registered for the reporting obligation.
The guide can be found on DAC7 (skat.dk) .
Source: skat.dk
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