Hungary: Amendments on DAC7 reporting requirements for platform operators

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The Hungarian Official Gazette released Law No. XXXIX on November 4 to alter the tax legislation affecting operators of digital platforms to implement EU Directive 2021/514. (DAC7).

The amendments of the DAC7 reporting requirements in Hungary include:


  • the platform operators are expected to send data by January 31 of the year after the data providing period;
  • the requirement for platform operators to preserve 10-year records of their data in relation to the need for diligence and the supply of data;
  • the platform operators are required to inform Hungarian tax authorities of the data’s quality within 15 days of the data’s generation;
  • the possibility for platform operators to submit an application for an exemption of the yearly data provision requirement by certain date;
  • establishing guidelines for data provision, data services, transmission, and the automated exchange of information (AEOI) affecting platform operators, including information on financial accounts.


The law becomes effective on January 1, 2023.



Source: magyarkozlony.hu

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