On 11 January 2023, the French Tax Authority has issued guidance, known as BOI-INT-AEA-30, regarding the obligations imposed on platform operators under the new rules of the Digital Platforms Directive (DAC7). DAC7, based on Council Directive (EU) 2021/514, aims to address tax-related challenges associated with digital platforms operating across multiple countries. The directive mandates digital platform operators to report the income earned by sellers on their platforms, enabling automatic exchange of this information among EU Member States. The guidance is divided into four chapters covering the scope of requirements, due diligence obligations, reporting obligations, and reporting procedures for platform operators. The guidance applies to transactions from 1 January 2023 and reportable from 2024.
Romania publishes draft bill on DAC7
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