Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (“DAC7”) introduces a registration, notification and declaration obligation for Platform Operators.
It is transposed by the law of May 16, 2023 relating to the automatic and mandatory exchange of information declared by Platform Operators, published in Mémorial A – No 237 of May 19, 2023 (“hereinafter “DAC7 Law”).
Reporting Platform Operators and excluded Platform Operators must register by 31 December 2023 at the latest with the ACD via the dedicated process, accessible on the MyGuichet website.
Declaring Platform Operators are required to declare, by means of electronic filing on the secure state platform MyGuichet, annually, to the Administration of direct contributions the income received by sellers passing through their Platform (“Sellers to be declared”) for carry out covered activities (“Covered Activities”) within the framework of the DAC7 Law. The information is to be communicated no later than January 31 of the year following the calendar year during which the seller is identified as a Reportable Seller. Thus, the first declaration will concern information relating to the year 2023 and must be filed with the Administration of direct contributions before January 31, 2024.
The “ Electronic exchanges ” section has been updated to include information relating to the new obligations incumbent on Platform Operators and the related documents.
Source impotsdirects.public.lu
