On 19 January 2024, the Luxembourg Administration of Direct Tax (Administration des Contributions Directes – ACD) in a newsletter declared the launch of the pre-validation environment and the submission procedure for DAC7 declarations via MyGuichet. Platform operators can now submit their DAC7 declarations, per the information provided in the newsletter. The deadline for submission of DAC7 has been extended to 19 February 2024 from 31 January. DAC7 mandates platform operators to submit declarations regarding sellers on their platform after each year’s end, typically due by 31 January.
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