According to Directive (EU) 2021/514 of 22 March 2021, digital platform operators will be obliged to disclose information about transactions of their registered sellers to the European tax authorities. The basic definition of platform operators is very broad here.
Almost every digital interface or application that brings sellers of relevant activities into contact with potential buyers, whether in B2B, B2C or C2C business, is affected by this.
Source KPMG
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