On 3 November 2022, the Senate passed an amendment to the Act on Administrative Cooperation in Tax Matters that introduces a reporting requirement for digital platforms, which we have informed you about here. We anticipate that it will probably be signed by the President of the Republic by the end of this year, i.e. in line with the EU requirement to implement the Directive by the end of 2022.

Author: Michal Hlaváč, Petr Němec