Reporting obligation for digital platforms in line with DAC VII

The Directive on Administrative Cooperation in the Field of Taxation has already been subject to several amendments; the last of these, DAC VI, dealt with extending the reporting obligation to include cross-border arrangements. At present, a further amendment, DAC VII, is being prepared, proposing the introduction of the reporting obligation for digital platforms. The new reporting obligations are to take effect starting January 2023. 

21. 4. 2021