DAC 7 administrative agreement

The EU’s new digital platform seller rules for e-commerce came into effect on 1 January 2023, with the first report by 31January 2024.

The administrative obligations in this respect mean the following:

  • Identifying online merchants not properly declaring and paying VAT;
  • Providing for a consistent and efficient set of requirements for marketplaces to avoid them having not manage different requests and duplicate questions;
  • Legal ability for tax authorities to work together on joint audits on seller activities from 1 January 2024.

This includes the Automatic Exchange of Information (AEOI) between tax authorities too.

What does it mean for your business? Find it out by contacting us.



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