The Belgian tax authority published a “frequently asked question” (FAQ) providing guidance on application of the new EU obligations of digital platform operators (Council Directive (EU) 2021/514) (DAC7) in Belgium.
Key deadlines
A platform operator must complete the due diligence procedures generally by 31 December of each calendar year of its operations. For the first reporting period, however, an extension applies until 31 December of the second reporting period.
Source: KPMG
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