Digitisation of the economy brings new reporting obligations

| Reading Time: 1 Min



On 1 January 2023, an amendment to Act No. 422/2012 Coll., on International Assistance and Cooperation in Tax Administration, which transposes Council Directive (EU) 2021/514 (DAC7) on administrative cooperation in the field of taxation, enters into force. DAC7 aims to improve the automatic exchange of information between EU Member States’ tax authorities.


A new reporting obligation for digital platform operators arises. Selected business activities (e.g. property rental, online or face-to-face training, IT services, data processing, transport, delivery and cleaning services, sale of goods and rental of means of transport) carried out through digital platforms will be subject to reporting. It will be necessary for digital platform operators to collect, control and report to the tax authorities the statutory information on individual sellers.


The calendar year 2023 will be the first reporting period, with digital platform operators having to report the required information to the relevant tax authorities by 31 January 2024.

<< back to Newsletter