The proposal extends reporting to non-EU sellers if their country exchanges information with Finland under the DPI-MCAA.
Finland’s government submitted a legislative proposal (HE 140/2025) to parliament on 9 October 2025, aiming to amend the law tied to the Amending Directive of the 2011 Directive on Administrative Cooperation (DAC7).
The proposal seeks to expand digital platform operators’ reporting obligations to the Finnish Tax Administration. It covers sales and rental transactions involving sellers in EU Member States or properties (residential, commercial, parking spaces, immovable) located in the EU. It also includes similar reporting for sellers or properties in non-EU jurisdictions committed to information exchange with Finland.
The proposal seeks to broaden reporting requirements to include cases where the seller of a service or property is based outside the EU, provided the non-EU country participates in information exchange with Finland under the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA).
DAC7, an extension of Council Directive 2011/16/EU on administrative tax cooperation, introduces the EU Data Exchange Directive for the Digital Platform Economy. It mandates that reporting platform operators collect, verify, and report data on sellers engaging in relevant activities via their platforms.
This proposal aligns with the draft version shared for public consultation on 25 June 2025, announced by Finland’s Ministry of Finance.
If approved, the changes will take effect on 1 January 2026.
