- New obligations under DAC7 apply to operators of digital platforms and their users
- The obligations extend to entities both within and outside the EU
- The broad interpretation of DAC7 provisions may pose challenges for operators and entities involved in online trade
- Digital platforms include software, websites, apps that facilitate transactions between sellers and users
- Users of digital platforms, such as sellers of goods, property renters, service providers, and transport providers, are required to report to platform operators
Source: crido.pl
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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