The DAC7 rules, which apply as of 1 January 2023, impose new obligations on Platform Operators. Platform Operators will have to collect, validate, store and report certain information about (Relevant Activities of) the sellers using their platform.
The definitions of Platform Operator and Relevant Activity are not clearcut and can result in a broad range of situations falling under DAC7. In this website article we have included practical examples to illustrate situations where DAC7 could apply.
Source Loyens Loeff
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