Council Directive (EU) 2021/514, known as ‘DAC7’, entered into force on the 1 January 2023. The first exchange of information for the calendar year 2023 took place at the end of February 2024. To ensure proper functioning of the internal market, reporting rules have been designed to be both effective and simple.

2023年4月17日 · DAC7（行政合作指令 - 第 7 修正案）是欧盟 (EU) 的一项指令，要求欧盟境内的在线商城（如亚马逊）收集、验证和报告居住在欧盟的销售伙伴的增值税或税务数据和财务数据（无论他们在哪个商城销售商品）。 要遵守行政合作指令第 7 修正案，亚马逊必须： 1、收集位于欧盟的销售伙伴的其他信息，如纳税人识别号 (TIN) 和常设机构； 2、在相应机构的数据库中验证上述信息，并且. 3、向欧盟税务机构报告销售伙伴的金融交易、费用、付款、银行详情等信 …

2023年3月8日 · DAC7 is an EU directive that requires digital platform operators to report certain information about the sellers that use their platforms. EU member states recently transposed the directive into law, and platform operators must file their first reports by 31 January 2024.

2023年7月20日 · Under the Organisation for Economic Co-operation and Development (OECD) rules, digital platforms in participating jurisdictions will be required to provide a copy of the …

2025年2月10日 · Council Directive 2011/16/EU (DAC) provides for the exchange of taxpayer information between the tax administrations of EU Member States. In 2021, the DAC was amended by Council Directive (EU) 2021/514 (DAC7).

DAC7 introduces new EU tax transparency rules obliging platform operators to disclose data on income derived by sellers via platforms, as from 2023.

The DAC7 form is used to report payments made to persons who are tax residents of any member country within the EU. This form may also help you document your yearly income as you prepare your taxes or complete other business. We’ll email you when your DAC7 is ready, with a link to the Tax Information page.

2022年7月12日 · DAC7 is an EU tax directive that requires digital platform operators in the EU to report revenue, personal, and business information about their providers to tax authorities once a year. It is the sixth amendment to the EU’s Directive …

Follow steps 2.1.1 to 2.1.16 to register a DAC7 Reporting Obligation. 2.1.1 Log into ROS. 2.1.2 Under the “TAIN Services” tab, locate the Customer using Client Search or Client List. Agent will be redirected to the “Client Services” tab for the relevant Customer. 2.1.3 Select “Manage Reporting Obligations” from the Other Services section.

Residents in Canada and Australia must complete the DAC7 form within 67 days of receiving the notification. Failing to complete the DAC7 form may result in an account suspension and the withdrawal of funds will be blocked.