The Czech Financial Administration Dec 20 posted online FAQs on mandatory exchange of information requirements for digital platform operators under DAC7. The FAQs explain: 1) relevant definitions; 2) effective Jan. 1, 2023, platform operators in the Czech Republic will be required to submit notifications within 15 days of becoming a Czech platform operator; 3) the first notified activities reporting deadline of Jan. 31, 2024, for reporting period 2023; 4) the determination of the reporting state of platform operators fulfilling notification obligations; 5) the procedure for when a platform operator ceases to be a Czech reporting platform operator; and 6) the ...
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