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Madeleine Merkx, Anne Janssen, Maxime Leenders
EC Tax Review
Volume 31, Issue 4 (2022) pp. 202 – 218
https://doi.org/10.54648/ecta2022020
Abstract
From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7 Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
Keywords
DAC7, VAT, platform, record-keeping, reporting, obligations, exchange of information, sharing economy, e-commerce, alignment
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