On 2 November 2022, the Danish Customs and Tax Administration published guidance on DAC7 registration and reporting requirements for digital platform operators under Council Directive (EU) 2021/514. This directive has been published on 25 March 2021, entered into force on 14 April 2021 and has to be implemented in national regulation on 31 December 2022 at the latest.
This guidance includes the following major provisions:
- overview of the reporting system;
- details information about DAC7; and
- details information on registration of those liable to report.