Situations may arise when something happens after the platform operator has submitted the control task which means that information about e.g. the total remuneration, commissions, fees and taxes are no longer correct. For example, it could be because a customer advertises a product or a service provided, or a purchase that goes back for another reason. To facilitate the sellers and avoid questions from the competent authority in the country to which the data is sent, the platform operator should submit a corrected control data. There is an expectation internationally and a tradition that informants correct a control task that is incorrect ( prop. 2022/23:6 p. 98 and the commentary to DPI MR [section III A.3] ).
Incorrect verification data may result in a platform fee
A data obligee who refrains from correcting a control task that he knows is incorrect cannot be considered to have fulfilled his control task obligation. A reporting platform operator who fails to provide information may be charged a platform fee . Even information that subsequently turns out to be incorrect can lead to the withdrawal of a platform fee. If the platform operator corrects the information on his own initiative, however, there is an opportunity to avoid the platform fee ( prop. 2022/23:6 p. 98 ) .
Source: skatteverket.se
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