The European Commission has proposed an amendment to the 2011/16/EU directive concerning administrative cooperation in the field of taxation. In accordance to the amendment, EU Member States would begin to automatically exchange information regarding revenue made on digital platforms, such as online stores and marketplaces. This would allow Member States to more effectively identify deficiencies in the taxation of digital platforms.
‘Digital platforms’ are defined in the DAC7 directive as all software, web pages and mobile applications that allow Sellers to either directly or indirectly carry out reportable activities. An activity is reportable if it concerns the sale of goods or services, rental of immovable property, rental of any mode of transport or crowdfunding.
Source: PwC
Latest Posts in "European Union"
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance
