The new notification obligation will apply to all operators of internet platforms that allow sellers to offer and sell goods and selected services (e.g. the provision of real estate, means of transport, or some form of personal service) via their web interface. Although the obligation primarily applies to platform operators, sellers themselves should also be vigilant. Firstly, because the platforms may require their cooperation and, in particular, because it is the information about their transactions and sales that the platforms will provide to the tax authorities.
Source Deloitte
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