As of 1 January 2023, both EU and non-EU digital platforms will be obliged to verify and report information of sellers active on their platform to the tax authorities.
National tax authorities are obliged to automatically share that information with tax authorities in other EU Member States. This allows tax authorities to tax the income that sellers earn from the sale of goods and services to EU customers via these digital marketplaces.
The bill aiming to implement the changes in Dutch national legislation is pending in the Lower House of Parliament. Once the bill has been accepted, it is passed to the Senate for consideration and adoption. The bill needs to be implemented on 1 January 2023.
Source Deloitte
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