Reporting Obligations of Digital Platform Operators (DAC7)
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Reporting Obligations of Digital Platform Operators (DAC7)

On 22 March 2021, Council Directive 2011/16/EU (‘Directive on Administrative Cooperation’) was amended by Council Directive (EU) 2021/514, extending the EU tax transparency rules to digital platforms. The DAC 7 directive introduces an obligation for Platform Operators to provide information on income gained by Sellers from Relevant Activities provided through the Platform. Platform Operators are obliged to start collecting this information from the 2023 reporting period and these obligations cover both cross-border and non-cross border activities, as well as extending to third country Platform Operators.  DAC 7 has been implemented into Maltese legislation by virtue of legal notice L.N. 8 of 2023 which amended S.L. 123.127, entitled the Cooperation with Other Jurisdictions on Tax Matters Regulations.

DAC7 Registration

DAC7 Reporting Platform operator Registration​

**The DAC7 Platform Operator Number will be issued by email in the coming days.


Guidelines on the Mandatory Automatic Exchange of Information in relation to the reporting obligations of Platform Operators are available here​.

Technical Specifications

Platform Operators may refer to the below listed technical specifications to integrate their IT systems to the MTCA’s reporting portal.

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​Document name Description
​1 ​DAC 7 System to System technical web service specifications_V1.1 ​This document contains a short description of the web service and its operations. This is going to be used by the PO technical team to create the required integrations in their respective IT system.
​2 ​DAC7 DPI XML Schema User Guide-v2.03​ ​A data dictionary explaining the different data elements
​3 DPIXML_v1.08.xsd
​XML schema to be used to generate the required xml file for the DAC 7 data exchange.
​4 ​​taxation-aeoi-dac7-data-exchange-api-V1.0.yaml​​ ​A yaml file used to configure Swagger and PO integrating systems​