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.


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