Digital Platforms: New Reporting Obligations


The directive of administrative cooperation was amended on the 22nd of March by the EU council to cover digital platform sales. These new obligations for digital platforms will apply from 2023. 


At the same time DAC7 amended the exchange of information and cooperation between EU member states in order to include joint actions and audits. These new rules would apply from 2024.


What is a platform operator?

The platform operator is the entity that contracts with sellers to make available all or part of a platform to the sellers. The operator can be in the EU or if a platform operator does not have any presence in a Member State, it may still qualify for reporting if it facilitates relevant activities of EU sellers or the rental of immovable property located in a Member State.


What are the new obligations for digital platforms?

Digital platform operators who offer their services in the EU will have to identify certain sellers and report information about income realized by their sellers from certain relevant activities. The information must be shared with the tax authorities of the relevant Member States no later than 31 January of the following calendar year, i.e. the reporting deadline for 2023 is on 31 January 2024.


Operators will need to report income realized by sellers from personal services, the rental of immovable property, the sale of goods, and the rental of any mode of transport.


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