On 26 January 2024, the Greek Public Revenue Authority (AADE) released Circular No. A.1016, outlining the processes for digital platform operators to submit and automatically exchange information in alignment with DAC7. DAC 7, formally known as Directive (EU) 2021/514, is a European Union directive that aims to improve tax transparency in the digital economy. It does this by requiring digital platforms to report information about the income earned by sellers on their platforms to the tax authorities of the EU member states where those sellers are resident. This information is then automatically exchanged between EU member states. The new regulations come into effect on 1 January 2023, with reporting mandated by 31 January of the following year.
Greece has extended the DAC7 reporting deadline for 2023 from 31 January 2024 to 26 February 2024. This means digital platform operators have until 26 February 2024 to submit their reports for 2023.
