DAC7 – Guidance for reporting obligations for platform operators

This guidance deals with rules on registration for reporting obligations for digital platform operators according to SIL § 43 and Council Directive (EU) 2021/514 of 22 March 2021 (“DAC7”).

Contents:

• Overview of the reporting system (1)
• About DAC7 (2)
• On registration of those liable to report (3)

Source Skat.dk