The European Union (EU) wants to make the digital economy more transparent when it comes to taxation, and to make the levy of taxes more simple. An important step in this direction was the introduction of the platform fiction for VAT in 2021. This means that online platforms could be responsible for paying VAT on supplies of goods, which were concluded through their platform. Consequently, online platforms have, in a number of cases, become responsible for paying the VAT on goods sold through their platform. From 1 January 2023, there will be new additional obligations once the directive on the exchange of information for the digital platform economy (DAC7) comes into force. In addition to certain data on payments, platform operators will be required to supply the Dutch Tax Authorities with information about the sellers that are active on their online marketplace.
Source: bakertilly.nl
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