Online platforms must pass on data users to the tax authorities
From January 1, 2023, online platforms in the Netherlands must notify the tax authorities of the sales revenues of their users. From that date, they must also collect and pass on personal and tax data from those users. The new requirements are the result of European regulations, the ‘Implementation of the EU Directive on the Data Exchange of the Digital Platform Economy’ Act, also known as DAC7 for short. Jasper van Schijndel, specialist tax data exchange at PwC, explains to whom the new law applies and what the consequences are for online platforms in the Netherlands.
Source PwC
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