DAC 7: Reporting obligations for digital platform operators

With DAC 7, extensive documentation and reporting obligations for digital platform operators will be introduced from January 1, 2023 (Digital Platforms Reporting Obligation Act, DPMG for short). They are obliged to collect information about sellers of the platform, as well as the income generated in this context, and to report it to the tax authorities. The information is automatically exchanged between the EU member states. Other documentation and reporting obligations, e.g. due to the VAT Ordinance on Due Diligence, must still be observed.



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