The European DAC7 directive sets requirements for online platforms on which goods and services are sold or rented. Platform operators must report data of sellers, lessors and service providers for 2024 to the tax authorities by 31 January 2025. Especially for smaller platforms, this obligation raises questions.
Online platforms on which goods and services are sold or rented may fall under the European DAC7 Directive (EU 2021/514). If a platform operator meets the criteria of DAC7, it must collect, verify and report data from sellers, lessors or service providers to the Tax Authorities. The Inland Revenue notes that the reporting obligation often lags behind for smaller platforms. This is partly due to unfamiliarity with DAC7, but also to a lack of clarity about the criteria and the submission method.
Who should report?
It is the platform operator's own responsibility to report to the tax authorities. Small platform operators in particular struggle with the current method of reporting. The complexity and cost of the current system-to-system (S2S) reporting method are a major barrier in this respect. The Tax Administration is therefore working on an alternative delivery method that should be simpler and more affordable for smaller platform operators with only a few data to report. However, this will not be available before the deadline of 31 January 2025, when the 2024 report must be delivered.
Temporary restraint in enforcement
Until the alternative method is ready, the Inland Revenue is enforcing the reporting requirement on a limited basis. If platform operators want to use the alternative submission method, they can make it known via DAC7@belastingdienst.nl.
The tax authorities expect platform operators to start collecting, identifying and verifying data on their users ahead of time. After all, the collection and identification obligation (due diligence) must be completed by 31 December 2024. Once the alternative submission method is ready, these platform operators should submit the report as soon as possible. The Tax Administration will therefore resume full enforcement from then on.
What can you do?
Are you a platform operator according to DAC7's criteria? As soon as possible, use the online platform check at www.belastingdienst.nl/dac7 to determine whether reporting is required. If so, collect the required data in good time.
Tip: If you have any questions after consulting the internet site, please contact the DAC7 team at DAC7@belastingdienst.nl.
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