On 7 December 2022, the Czech Republic enacted Law No. 373/2022 for implementing into domestic legislation, the EU Directive imposing reporting and exchange of information requirements concerning the activities of certain digital platform operators situated both inside and outside the EU (DAC7). The full text of the law published in the Official Gazette of 7 December 2022 and will apply from 1 January 2023.
Digital platform operators in the Czech Republic will be required to submit notifications within 15 days of becoming a Czech platform operator and the first notified activities reporting deadline of 31 January 2024, for reporting period 2023.
On 20 December 2022, the Czech financial administration published online frequently asked questions (FAQs) on mandatory exchange of information requirements for digital platform operators under DAC7.
