The deadline for the first report under the reporting obligation for digital platform operators is approaching on 31 January 2024. If you are a platform facilitating individual sellers in property or vehicle rentals, or offering personal services, you may be subject to this obligation. The report will be submitted through the “My Taxes” portal, with electronic forms available for registration and notification. The OECD has also published a guide detailing the XML format and necessary information for reporting. Failure to comply may result in platforms being placed on the list of non-cooperating platforms, leading to potential fines and other actions by the tax authority.
Source Deloitte
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