European Union DAC 7 will allow better tax control of business on digital platforms (approved) 15 April 2022
European Union The DAC7 Directive and the information obligations of digital platforms from 2023 11 April 2022
World OECD releases IT-format to support exchange of tax information on digital platforms 31 March 2022
France Electronic platforms: The DAC 7 Directive is transposed with an effective date of 1 January 2024 for transactions carried out in 2023 31 March 2022
Netherlands Draft Bill: Implementation Directive on Exchange of Information on Income Generated through Digital Platforms (DAC7) 29 March 2022
Spain Improving administrative cooperation and exchange of tax information with the EU on Digital Platform Operators (DAC7) 26 March 2022
Netherlands DAC7: bill on transparency about income from digital platforms has been presented to the House of Representatives 24 March 2022
European Union EU Member States will have to implement DAC7 regulations per Jan 1, 2023 16 March 2022
Spain Council of Ministers has begun the procedures for the approval of a Draft Bill for DAC7 implementation 24 February 2022
Belgium FAQ and reporting forms published by the tax authorities to implement and clarify the DAC 7 “light” reporting obligation(s) 26 January 2022
European Union EU Member States will have to implement DAC7 regulations per Jan 1, 2023 05 January 2022
Netherlands Public consultation on on bill implementing reporting obligations for digital platforms (DAC7) 13 October 2021
European UnionUnited Kingdom EU reporting rules for platform operators (DAC 7) and UK consultation on implementation of the OECD reporting rules 23 September 2021
European Union OECD aligns more closely with the EU on reporting obligations for digital platform operators 04 July 2021
European UnionWorld OECD publishes international exchange framework and optional module for Model Reporting Rules for sellers in the sharing economy 01 July 2021
Hungary Draft law: Implementation DAC 7 as of Jan 1, 2024, reprocity with the UK on VAT refunds 27 May 2021
Belgium DAC 7 light reporting obligation(s) introduced for digital platforms in the sharing and gig economy 02 April 2021
European Union European Union Adopts Mandatory Exchange of Information for Digital Platform Operators (DAC7) 26 March 2021
European Union EU expands automatic exchange of information for digital platforms (DAC7) 25 March 2021
European Union EU expands reporting obligations under DAC7 and DAC8 for the digital economy and crypto assets 24 March 2021