Dutch Tax Authority Develops Alternative DAC7 Reporting Method

• The Dutch Tax Administration is working on an alternative method for submitting DAC7 reports.
• The alternative method is intended to make reporting easier.
• The Tax Administration is currently enforcing the reporting requirement in a limited way.
• Platform operators who want to use the alternative method must inform the Tax Administration.
• The DAC7 reporting obligation requires platform operators to provide information about sellers, landlords, and service providers who sell goods and services or rent real estate through their platform.
• The Tax Administration has noticed that smaller platforms often fail to meet the reporting obligation.
• Reasons for this include unfamiliarity with DAC7, unclear criteria, and the complexity and cost of the current reporting method via Digipoort.
• The Tax Administration is working on an alternative method to make reporting easier.
• The DAC7 report for 2024 was due on January 31, 2025.
• Platform operators who are waiting for the alternative method should inform the Tax Administration via email.
• The Tax Administration has indicated that it will enforce the reporting requirement in a limited way until the alternative method is ready.
• It is important that platform operators have already collected, identified, and verified data about their users so that the DAC7 report for 2024 can be submitted as soon as possible once the alternative method is ready.

Source: vanoers.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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