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DAC7: Reporting Obligation for Digital Platforms and Online Marketplaces

Online trading on platforms like Amazon and Vinted is ubiquitous: items are sold through dropshipping and transported from one country to another, often without direct involvement from the original seller. Selling from one’s own stock of second-hand items such as clothing or toys is also widespread. In this context, the EU Directive DAC7, which complements the existing European Directive 2011/16/EU, plays a central role.

Source: www.nedtax.nl

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