The seventh version of the EU Directive on administrative cooperation (DAC 7) introduces new reporting rules for platform operators aimed at providing member states with information on the income earned by sellers on the digital platform. The reporting requirement will apply to the rental of immovable property, the provision of personal services, the sale of goods, and the rental of any mode of transport. The EU directive is based on model rules developed by the OECD, and the UK is separately consulting on the implementation of the expanded OECD rules. As a result both the EU and UK could have reporting rules applicable from 1 January 2023. What preparations should organizations have in place?
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Source: Deloitte
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