Danish Official Gazette issues Executive Order 1159/2025 updating platform reporting rules under DAC7 and DAC8, introducing ID service use and EU central register oversight from 1 January 2026.
The Danish Official Gazette published Executive Order No. 1159/2025 on 2 October 2025, updating platform operators’ reporting obligations under EU Directives 2021/514 (DAC7) and 2023/2226 (DAC8).
The order was initially issued on 9 September 2025.
The order defines an Identification Service (ID service) as an electronic process, provided free of charge by an EU Member State or the EU, that verifies a seller’s identity and tax residence. Platform operators using an ID service to confirm this information do not need to report certain seller details separately. In these cases, reporting is limited to the seller’s name, identifiers obtained from the ID service, and the issuing Member State.
The executive order also allows the Danish Tax Agency to manage the registration and deregistration of platform operators in the central register maintained by the European Commission.
The order takes effect on 1 January 2026 and applies to reporting obligations for the 2026 calendar year and onwards.
DAC7 establishes a system for secure administrative cooperation between the national tax authorities of EU countries and lays down the rules and procedures for exchanging information for tax purposes.
DAC8 provides for automatic exchange of information on crypto-assets between EU countries. It is the eighth amendment of the Directive on Administrative Cooperation in Direct Taxation.
Earlier, Denmark’s tax authorities released revised guidance on implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7) (2021/514) on 2 July 2025.
