Guidance about new rules on the exchange of data from digital platforms (DAC 7)

Notification that another reporting platform operator provides control data

A reporting platform operator must not submit control data to the Swedish Tax Agency if another reporting platform operator has submitted the same data to the Swedish Tax Agency or equivalent data to a competent authority in another EU country or in another qualified jurisdiction outside the EU ( ch. 22 c. § 4 SFL ) .

A platform operator can only submit control data on behalf of another platform operator on the condition that both platform operators are obliged to report, operate a platform together and have common sellers who are obliged to report.

The reporting platform operator who submitted the report must notify the Tax Agency of which other platform operator has submitted the control data and to which competent authority the data has been submitted (Chapter 22 c. § 7 first paragraph SFL).

The reporting platform operator A, which has handed over the reporting obligation, will not always be willing or able to hand over the reporting for all the reporting sellers to another platform operator B. It can e.g. due to the fact that platform operator A also has reportable sellers who are not in common with platform operator B. In order for it to be clear to the Swedish Tax Agency, a platform operator that has submitted the reporting for all its reporting sellers must also submit a notification to the Swedish Tax Agency that it will not submit any control data during the reporting period .

Notification that the platform operator will not provide any control data

A reportable platform operator that has no reportable sellers for a certain reportable period (the calendar year) is not liable for control data for this period and must then not submit any control data according to ch. 22 c. SFL for that calendar year. The platform operator must then instead notify the Tax Agency that it has no information to provide (chapter 22 c, section 7, second paragraph SFL).

The Tax Agency’s view is that a notification according to ch. 22 c. § 7 second paragraph SFL must be submitted if a platform operator obliged to report will not submit any control data according to ch. 22 c. SFL regardless of whether it is due to the platform operator’s lack of reporting sellers or because another platform operator provides the information

From the preparatory work of the law, it appears that the government has considered it necessary that the Tax Agency must be notified when control information is not to be provided, so that the Tax Agency can apply the regulations in an appropriate manner ( prop. 2022/23:6 p. 98 ). Through the notification, the Swedish Tax Agency becomes aware that the reporting platform operator has not neglected to submit its control data for the calendar year.

What information should the notifications contain?

A notification must always contain identification information for the reporting platform operator who submits the notification.

If it is a notification that another reporting platform operator has undertaken to provide the control data, it must contain identification data both for the platform operator that provides the notification and for the platform operator that has provided the control data (chapter 22 c, section 7, third paragraph SFL). Such a notification must also contain information about which competent authority in which country the information has been submitted to (chapter 22 c, section 7, first paragraph SFL).

Identification data for the platform operator

Platform operators subject to reporting must, according to ch. 5. 12 c § first paragraph SFF provide the following identification information

• name: full official name including company form
• registered business address
• tax identification number (TIN) and details of each state or jurisdiction (country) that has issued the respective tax identification number – if the platform operator has multiple tax identification numbers, all of these must be stated on the notification
• possibly unique identification number that has been assigned during the registration of a reporting platform operator outside the EU according to § 2 LAUF, or the corresponding number that has been assigned by a competent authority in another EU country
• company name of the platforms to which the reporting relates, or the name of the platform if it differs from the company name.

When must the notification be submitted to the Swedish Tax Agency?

The notification must be submitted on a prescribed form no later than January 31 of the calendar year following the calendar year to which the report relates (22 c ch. 7 § 7 third paragraph SFL, ch. 38 ch. 1 § 8 SFL and prop. 2022/23:6 pp. 103 and 260 ) . This applies both to notification that another reporting platform operator provides control data and notification that the platform operator will not provide any control data. If a platform operator has no information to report for calendar year 2023 or if another platform operator provides the information, the Tax Agency must be notified by 31 January 2024 at the latest.