The EU Directive 2021/514 (DAC7) on the automatic exchange of income information from digital platforms has faced implementation delays and technical challenges in several Member States. As a result, filing deadlines have been extended in various countries including Cyprus, France, Germany, Ireland, Italy, Luxembourg, Poland, and Spain. Some countries have shut down their tax administration filing portals with plans to reopen at a later date. The first return deadline for DAC 7 is set for 31 January 2024, but extensions have been announced in response to implementation difficulties.
Source Orbitax
