Revised guidance outlines 2024 platform income reporting rules and updates for rental platforms.
Denmark’s tax authorities have released revised guidance on implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7) (2021/514) as of 2 July 2025.
The guidance concerns the mandatory reporting of sellers’ income earned through a platform for the calendar year 2024. It also applies to sole proprietorships that have voluntarily opted to register as reporting platform operators.
The guidance applies to businesses that provide a digital platform to users and enable them to sell goods, rent out immovable property, rent out any form of means of transport, or provide personal services. The reporting obligation is governed by the rules set out in the Tax Reporting Act (Consolidated Act No. 15 of 8 January 2024 on Tax Reporting, as amended).
The reporting of sellers’ income earned through a platform is governed by Section 43 of the Tax Reporting Act and Executive Order No. 1253 of 6 September 2022, on the reporting obligations of platform operators concerning sellers and lessors.
The latest updates include changes to several sections of the guidance. These cover revisions to Section 3.1.6.1 on optional fields for Danish vehicle rental platforms and Section 3.1.6.2 on optional fields for holiday home rental platforms.
Additionally, Annex 2 has been updated in relation to immovable property and transportation rentals, and changes have been made to the calculation of gross rental income.
