The deadline for the first DAC7 report for 2023 expired in January 2024, and it applies to platform operators. Digital platforms, such as websites or apps, must report the turnover generated by sellers on the platform to the Tax and Customs Administration. These reports provide more information to European tax authorities to ensure sellers comply with tax obligations. Questions arise about what constitutes a platform, especially when platforms use other platforms. For example, tour operators selling trips via their website are considered platforms. The definition of a platform becomes unclear when considering scenarios where the seller may not have direct access to the platform.
Source Taxlive
