New reporting obligation for digital platform operators in Europe
In 2021, the EU Council approved the Directive 2021/514, known as DAC7, amending the Directive 2011/16/EU on administrative cooperation in the field of taxation. The DAC7 Directive introduces new reporting obligations for digital platform operators for the first time and will come into effect as of 1st January 2023. Within this framework, the Swedish government held a consultation on DAC 7 which closed on 24th June 2022.
Here you can find our submission (Swedish Only):