EU member states including the Czech Republic are required to amend their domestic legislation before 1 January 2023 to implement the provisions of DAC 7, which amends the EU directive on administrative cooperation in the field of taxation to impose new reporting obligations on certain operators of digital platforms. Digital platform operators will be required to disclose information to the tax authorities regarding the platform users (i.e., sellers that use the platform to offer and sell goods and certain services) and their income from transactions that the platforms have intermediated or facilitated.
Source Deloitte
