Council Directive (EU) 2021/514, also known as DAC7 or the seventh version of the European Union (EU) directive on administrative cooperation in the field of taxation, addresses the taxation of income generated through digital platforms. The aim of the directive is to ensure greater transparency by introducing new reporting requirements and allowing for the automatic exchange of information between EU member states. Platform operators will be required to adapt their practices and provide more extensive information on the sellers who use them. The guide below will offer a primer on the subject, allowing you to better understand the implications for your business.
Source VATit
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