In connection with the dynamically developing area of digital platforms, the European Commission is coming up with a proposal for implementation of new rules in the form of reporting via the DAC 7 directive in the area of administrative cooperation in the field of taxation. The new rules included in the DAC 7 directive will, among other things, also directly impact digital platform operators. The new obligations will probably take effect from 1 January 2023.

The DAC 7 directive is intended to help ensure just taxation of profits of digital platforms, so that their taxation would occur in the places, where they are actually generated. The implementation of the new rules should thus ensure identification of the entities, which generate profits via digital platforms.

The DAC 7 directive requires that the member states implement the new rules by the end of the year 2022 at the latest and apply them from January 2023 already. From January 2023, digital platform operators should have the obligation to report the information collected about sellers, who use the given platform.

The reported information should include the basic identification data about the sellers, as well as data about the total income and expenditure generated by means of the digital platform. The respective notification should be submitted per calendar year and it always needs to be submitted by 31 January of the following year, i.e. the first announcement should be submitted by the respective entities for the year 2023 by 31 January 2024.

The activities of the sellers, who generate profit by means of digital platforms, will probably include sale of goods and services or rental of real estate letting or means of transport, for example.

The information acquired from operators of digital platforms will then be automatically exchanged between the individual member state tax administrations.