- The Danish Customs and Tax Administration updated its DAC7 guidance for digital platform operators for the 2025 reporting year.
- The guidance clarifies registration, reporting, and notification obligations for platforms facilitating sales of goods, property rentals, and personal services.
- Platform operators must submit a zero report if there are no sellers to report, and register or deregister within eight days of the obligation arising.
- Operators active in multiple EU countries must report all sellers to a single EU country.
- Sellers must be notified of reported information by 31 January each year, with the reporting deadline for 2025 set for January 2026.
Source: globalvatcompliance.com
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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