Portugal Publishes Guidance on Obligations for Digital Platform Operators under DAC 7

• Portugal published two government ordinances, No. 455-D/2023 and No. 455-C/2023, regarding digital platform operators’ obligations.
• The ordinances provide guidance on registration and reporting obligations following the implementation of DAC 7.
• Platform operators must register through the online finance portal and go through an authentication process.
• “Excluded platform operators” must prove annually that they don’t have reportable sellers.
• Reporting platform operators in multiple EU states must disclose their chosen jurisdiction for fulfilling obligations.
• The first DAC 7 reporting deadline for digital platform operators is 31 January 2024.

Source: dreport.cz

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.

---

---