In recent months, many EU member states published their draft DAC7 rules. This is in preparation for the legal transposition deadline of December 31, 2022. Our update summarizes the current status of implementation across the EU.
DAC7 is a new data sharing obligation that applies to digital platforms enabling users to:
- Sell goods eg. Amazon, eBay
- Rent out immovable property eg. Airbnb, Booking.com
- Carry out personal services eg. Uber, TaskRabbit
- Rent any mode of transport eg. Turo, Click & Boat
Digital platforms affected by DAC7 are already putting their processes in place.
Source Fonoa
See also Status of the DAC7 implementation in the EU
Latest Posts in "European Union"
- Comments on ECJ C-375/24: Application of reduced VAT rate to puzzle books with number Sudokus
- EU Directive on New VAT Rules for Imported Goods Effective August 2025
- Enhancing VAT Compliance: Real-Time Reporting and Control Statements to Combat Fraud
- Agenda of the ECJ VAT cases – 1 Judgments, 6 AG Opinions, 2 Hearings till September 25, 2025
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)