Slovenia has recently introduced amendments to its tax procedures Act in order to implement the provisions of DAC7 (Council Directive EU/2021/514). This directive, adopted on 22 March 2021, seeks to enhance the exchange of information regarding income generated by sellers through digital platforms.
The implementation of DAC7 is crucial due to the widespread issue of unreported income and unpaid taxes resulting from the operations of digital platforms across multiple countries. Under DAC7, digital platform operators are obligated to report the income earned by sellers on their platforms, and EU Member States are required to automatically exchange this information. The reporting requirement applies to the period starting from 1 January 2023.
