EU Platform Economy 2026? deemed supplier – ViDA
Platforms’ concerns deemed supplier obligations ahead of ViDA proposal adoption means likely delay to 2026 launch Digital marketplaces and intermediaries have been rising concerns over the proposed imposition of deemed supplier status on shared accommodation and rides arranged on their platforms. This would make the
EU DAC 7 marketplaces’ transaction reporting – half states miss Jan 2023 implementation
EU DAC 7 marketplaces’ seller transaction reporting Jan 2023 update
EU DAC 7 marketplaces’ seller transaction reporting Jan 2023 update
EU member states adopting harmonised tax data requests for marketplaces; efficient exchange of data between tax authorities – first reports due 2024 for transactions in 2023 Adoption of Directive on Administration Cooperation (DAC 7) is underway across the EU states. The following countries have already
EU publishes details of DAC7 2023 digital platform reporting obligations
Technical framework for exchange of marketplace transaction data exchanges to help tax authorities detect VAT fraud The European Commission has issued consultation details of technical data requirements for the Directive on Administration Cooperation DAC 7 which comes into force in January 2023. This seeks to
EU VAT Treatment of Platform Economy update – VAT in the Digital Age
VAT reforms – platforms; gig and sharing economies; full deemed supplier liablity? As part of the VAT in the Digital Age review of the impact and best policies for indirect tax reforms, the European Commission is reviewing ‘VAT Treatment of the Platform Economy’. This includes
OECD publishes digital platform VAT/GST reporting template
Standardised XML format for exchange of tax information from marketplaces and platforms to the tax authorities – coordinated with EU DAC 7 2023 obligations The Organisation for Economic Cooperation and Development has issued its model rules for reporting by digital platform operators – and standard
OECD marketplace operators obligations to match EU DAC 7
The Organisation for Economic Cooperation and Development (OECD) has issued optional guidance for countries on their requirements for reporting taxable transactions of goods and ride sharing / rental of transport. This adds to the OECD’s 2020 guidance on the reporting gig economy services offered via
EU DAC 7 marketplaces’ seller transaction reporting Jan 2023
Harmonised tax data requests for marketplaces; efficient exchange of data between tax authorities – first reports due 2024 for transactions in 2023 Directive on Administration Cooperation (DAC 7) has been approved by the EU Council. The new digital platform seller rules will come into effect