Denmark: Tax Agency provides advice on DAC7 reporting requirements

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In accordance with EU Directive 2021/514, the Danish Customs and Tax Administration published instructions on DAC7 registration and reporting requirements for digital platform providers on November 2.


The first reporting will take place in January 2024. The instructions on DAC7 included the following topics:


  • the requirements for registration, notification and reporting for the platform operators in Denmark, the EU and other countries;
  • Jan 8, 2023 will be the deadline for platform operators in Denmark and the EU who were established prior to Jan. 1, 2023;
  • the obligation for the Danish and EU platform operators ( established on or after Jan 1, 2023) to register within 8 days from starting operations;
  • a registration deadline for non-EU platform operators (established prior to Jan 1, 2023);
  • an obligation for non-EU platform operators which are established on or after Jan 1 , 2023, to register on the day they start doing business;
  • the requirement that every platform operator reports any changes to registration information within eight days of the change.



Source: skat.dk

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