The European Commission has initiated a feedback period from 4 February 2025 to 4 March 2025 on a draft regulation detailing the statistical data Member States must provide to evaluate the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7).

The draft implementing regulation is scheduled for adoption in the first quarter of 2025. Once adopted, it will amend Implementing Regulation (EU) 2015/2378 of 15 December.

This initiative aims to provide standard forms and computerised formats to be used in relation to the sixth update to Council Directive 2011/16/EU on administrative cooperation in the field of taxation.

In particular, it aims to specify:

  • the date by which Member States have to submit statistical data in relation to information reported by digital platform operators and
  • the kind of statistics to be provided in relation to joint audits.

This draft act is open for feedback for 4 weeks. Feedback will be taken into account for finalising this initiative. Feedback received will be published on this site and, therefore, must adhere to the feedback rules.