Latvia Tax Agency Announces Reporting Deadline for Digital Platform Operators Under DAC7

The Latvian State Revenue Service July 12 announced the Jan. 31, 2024, first declaration deadline for digital platform operators to report 2023 reportable seller information for activities covered under domestic provisions implementing EU Directive 2021/514 (DAC7), on the mandatory automatic exchange of information (AEOI) on financial accounts. The announcement also includes: 1) the electronic reporting procedure; 2) the definition of a digital platform operator (DPO); 3) when the reporting obligation arises for a DPO; and 4) what information a DPO must submit to the Tax Agency on sellers. [Latvia, State Revenue Service, 07/12/23]

Reference: View Announcement.