With effect from January 1, 2023, Council Directive (EU) 2021/514 on the mandatory automatic exchange of information reported by Platform Operators (DAC 7) was implemented. The new notification obligation applies to operators of digital platforms on all internet interfaces including e.g. mobile applications.
Platform operators that have met the criteria of a reporting digital platform operator will report the incomes and other specified information that sellers on their platforms earn by performing activities for
- Provision of real estates, including their parts, which may include e.g. non-residential premises, premises intended for personal use, parking spaces, or accommodation facilities
- Provision of vehicle without a driver
- Provision of services including the provision of vehicles with a driver, cleaning services, courier services, online accounting services, or babysitting. In this case, it is not decisive whether the service is provided online or physically
- Supply of goods, including live animals
For notification purposes, digital platform operators are required to collect specified information already during this year. The deadline is after the end of 2023, and no later than January 31, 2024.
Please do not hesitate to contact us for further information. We will be pleased to help you in this area.