Overview of Digital Platform Reporting Obligations in the EU

After our publication on Belgium’s digital platforms reporting obligations (which you may read here), the WTS Global Digital Tax Law Center has analyzed whether other EU Member States have implemented a similar requirement. To answer this question, we have reached out to our local WTS Global member firms and hereby we present you the results of this survey.

Update: On March 22, 2021, the EU Council approved the DAC 7, which expands reporting obligations and exchange of information to cover sales through digital platforms. These rules would apply from 2023. In addition, DAC7 amends the actual exchange of information and cooperation between EU member states, focusing on joint actions and joint audits. These rules would apply from 2024.
 

Read the entire publication here