What Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation requires
Requires digital platform operators to collect, verify, and report information on income earned by sellers for relevant activities to EU Member State tax authorities for automatic exchange. Key due diligence and reporting obligations are specified in Annex V, Sections I and II.
Pillar: Banking & Global Finance · 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:32021L0514
SHA-256 integrity: 2a7830d0aa567de4af4879f909e2762f4b51d17e8022412e510e2988b08a906b
Primary Citations — 5 traced to source
- Council Directive (EU) 2021/514, Article 1(3), amending Directive 2011/16/EU, Article 8ac - Scope and conditions of the mandatory automatic exchange of information reported by Platform Operators
- Council Directive (EU) 2021/514, Annex V, Section I - Definitions
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-dac7-platform-economy-reporting-2021-514.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/eu-dac7-platform-economy-reporting-2021-514.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/eu-dac7-platform-economy-reporting-2021-514
- Back to registry: Browse all 10,090 compliance nodes