Denmark Gazettes Executive Order Amending Reporting Requirements for Digital Platform Operators Under DAC7, DAC8

The Danish Official Gazette Oct. 2 published Executive Order No. 1159/2025, amending platform operators’ reporting obligations under EU Directives 2021/514 (DAC7) and 2023/2226 (DAC8). The order includes measures: 1) defining an identification service (ID service) as an electronic process that an EU state or the EU provides free of charge for the purpose of determining seller identity and tax residence; 2) excusing platform operators from separately reporting specified seller information if they use an ID service and report the seller’s name, identifiers, and issuing EU state; 3) requiring the tax administration to carry out registration and deregistration for platform operators ...