The execution of EU Directive 2021/514 (DAC7), which mandates the automatic exchange of income information from digital platforms, is facing hurdles and technical issues in various member states. DAC7 establishes 31 January 2024 as the deadline for submitting the initial return for the year 2023. Due to implementation challenges, several member states have granted extensions to the filing deadlines.
In France, the deadline for filing had been prolonged until 2 February 2024. Meanwhile, the tax administration filing portal has been shut down and is anticipated to resume operations on 2 April 2024. Those unable to file by 2 February must now await the reopening of the portal.
