On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms. These rules would apply from 2023.
In addition, DAC7 amends the actual exchange of information and cooperation between EU member states, focusing on joint actions and joint audits. These rules would apply from 2024.
Source Loyens Loeff
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