The European Commission announced its plans to draft an implementing regulation featuring standard forms and digital formats on 18 November 2024. These tools will be related to the Amending Directive of the 2011 Directive on Administrative Cooperation (2021/514) (DAC7).

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 when 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.

The Commission intends to adopt the implementing regulation in the first quarter of 2025. However, stakeholders will have the opportunity to provide feedback before its adoption.