The Danish Customs and Tax Administration July 2 issued guidance on DAC7 registration and reporting requirements for digital platform operators under EU Directive 2021/514 (DAC7) for 2024. Topics covered include: 1) the registration, reporting, and notification obligations for platform operators making a digital platform available to users to sell goods, rent out immovable property or transport, or perform personal services; 2) the requirement for a reporting platform operator to submit a zero report if it has no sellers to report for calendar year 2024; 3) the procedure for registering or deregistering with the Business Authority within eight days after the ...
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