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False information is currently appearing in the media: Sellers on digital platforms are not subject to DAC7 registration

BRATISLAVA – 06.12.2022: From January next year, the amendment to the Act on International Assistance and Cooperation in Tax Administration, which implemented the Eurodirective DAC7 into Slovak legislation, will come into force in Slovakia. The amendment brings new obligations especially for the operators of digital platforms, but not for the sellers themselves. This does not result in any new obligations from the law. The financial report also highlights that digital platforms will not report information on sellers for the first time until 2024 for 2023.

False information is currently appearing in the media about the obligations arising from the Eurodirective DAC7. The Financial Administration has therefore prepared summary information on DAC7 obligations, including frequently asked questions , which are published on the Financial Administration portal  [new window]. The financial report emphasizes that sellers do not have any new obligations from the Euro directive. The obligation of persons who achieve income through digital platforms, whether as natural persons, natural persons entrepreneurs or legal entities, is to pay tax on this income. However, this obligation is neither new nor changed in any way by the aforementioned amendment to the law.

Also incorrectly stated is the information that due to the adopted Euro directive DAC7, everyone who (for example, even one-time) sells items of personal consumption on advertising websites must register. The Financial Administration points out that no such person is required to register on the Financial Administration portal, and certainly not every month.

The obligation to register from January 1, 2023 does not apply to platform operators who are established in the Slovak Republic. They do not have to register in the Slovak Republic at all, the necessary forms to fulfill the DAC7 reporting obligation will be assigned to them directly in their personal Internet zone after logging in to the financial administration portal after January 1, 2023, respectively. after 1 January 2024 when basic DAC7 reporting forms will be available. For the so-called “non-established” platform operators who, under certain conditions defined in the law, are required to register in the Slovak Republic (or in one of the EU member states).

From January 1, 2023, the electronic form Member State Selection Notification for DAC7/DPI will be available on the financial administration portal, which is submitted within 15 days from the date when such an entity became a notifying platform operator.

Notifying platform operators will report information on sellers for the first time in January 2024 for the year 2023. The received information will be evaluated by the financial administration in a standard way, and in case of inconsistency of the information (with the data provided in the tax returns) a local investigation or tax audit of income tax will be carried out and, if necessary, sanctions will be imposed in terms of the tax code.



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