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Reporting Obligations & Scope: Digital platform operators facilitating goods, rentals, transport, or personal services—whether resident or nonresident—must register and report seller data under Denmark’s DAC7 rules.
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Zero Reporting & Registration: Platforms with no reportable sellers must still file a zero report. Registration or deregistration must occur within eight days of the reporting obligation arising or ending.
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EU Reporting & Notifications: Operators active in multiple EU countries must report in one jurisdiction only and inform sellers of reported data by January 31, 2025, for the 2024 reporting year.
Source: GVC
