Italy’s Law Principle No. 3/2024: Clarification of DAC7 Platform and Seller Definitions

• Italy’s tax authorities issued Law Principle No. 3/2024 on 3 October 2024
• The law clarifies definitions of “platform” and “seller” for data reporting obligations
• The decree implements the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7)
• Qualifying platform operators must gather and verify information on sellers and report to tax authorities
• Definitions of “platform” and “seller” reference the OECD’s Model Rules for Reporting by Platform Operators
• A “platform” is defined as software allowing sellers to connect with users for relevant services
• A “seller” is defined as a platform user providing relevant services, whether registered or not.

Source: regfollower.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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