On 12 June 2023, the Luxembourg Tax Authority clarified registration and declaration requirements for platform operators for the exchange of information on income generated through digital platforms (DAC7).
Platform operators must register with the tax administration through the MyGuichet website before 31 December 32023. Additionally, platform operators are obligated to electronically submit the income earned by sellers utilizing their platform for covered activities under DAC7 on an annual basis. The deadline for declaring this information is 31 January of the subsequent year. Therefore, the initial declaration must be submitted by 31 January 2024, including information relating to the year 2023.
