What Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7) requires
EU Directive 2021/514 (DAC7) requires digital platform operators to collect, verify, and report information on income earned by sellers for relevant activities to EU Member State tax authorities. This obligation, detailed in the amended Directive 2011/16/EU, Section IIA, Article 8ac, aims to increase tax transparency and ensure sellers pay their fair share of tax.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021L0514
SHA-256 integrity: 6b0aa99fb8d4cc6f4a29b8037d49c1ecaade18f1795db1aed809ee5f0d3c1500
Primary Citations — 6 traced to source
- Council Directive (EU) 2021/514, Article 1(8) - Insertion of Section IIA: 'Obligation to report information on income earned through digital platforms'
- Amended Directive 2011/16/EU, Article 8ac - 'Scope and conditions of the automatic exchange of information on reportable sellers'
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