DAC7 introduced new reporting obligations for Platform Operators. Although these reporting obligations entered into force on 1 January 2023 already, the concept of Platform is not always clear. Thus, determining whether software is a Platform and whether its Operator has reporting obligations under DAC7 can be difficult at times.
- Platform
- Sellers / related entities
- Personal Service
- Consideration
Source: BDO
Latest Posts in "European Union"
- Evaluating EU Rules of Origin: A Call for Public Input
- Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)
- Understanding VAT Rules for Dropshipping: Compliance, Registration, and Cross-Border Sales Challenges
- EU Commission Proposes New Revenue Sources for 2028-2034 Budget, Including Corporate Contributions
- EU Customs Reforms 2028: Platforms Become Deemed Importers, Assume Duties and Compliance Responsibilities
