In connection with the adoption of the amendment to the Act on International Cooperation in Tax Administration, from 2023, providers of online platforms and e-shop operators have a reporting duty regarding sellers who sell their goods or provide their services using these platforms (so-called DAC7). The deadline for submitting the first report is 31 January 2024 for the reporting period of 2023.

Specifically, these platforms are obliged to report information regarding sellers who perform defined activities. These are namely provisions of real estates (e.g. short-term accommodation or rent), provisions of means of transport, personal services, or the sale of goods.

You can find more information on the website of the Financial Administration.