In anticipation of the EU DAC 7 initiative, Belgium has recently introduced “DAC 7 light” reporting obligations for digital platform operators in the sharing and gig economy. The goal is to render the income realized by service providers through these platforms more transparent and to prevent avoidance or fraud from a tax and social security perspective.
The reporting obligations target digital platform operators that remotely connect service providers to their customers through the platform. The scope of the reporting obligations is in this context limited to the provision of services with a Belgian nexus by individuals through the platform.
The reporting obligations of the platform operator consist of a general obligation to inform the relevant service provider of his/her tax and social security obligations, and of a reporting obligation to provide the service provider and the Belgian tax authorities with an electronic overview listing relevant information with respect to the relevant services and the latter no later than 31 March of the year following the year in respect of which the information is given to the users (for the first time no later than 31 March 2022).
The relevant legal provision containing the above-mentioned obligations entered into force on 9 January 2021 and requires immediate attention from targeted platform operators.
Source Baker & McKenzie
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