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Status of the DAC7 implementation in the EU

Digital platforms are expected to report data in 2024 for transactions during calendar year 2023.

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.

Legal basis DAC7 in the European Union: Council Directive 2011/16/EU of 15 February 2011


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