Slovenia Tax Agency Announces Reporting Obligations for Digital Platform Operators Under DAC7

The Slovenian Financial Administration Dec. 7 announced reporting obligations for digital platform operators under EU Directive 2021/514 (DAC7). The announcement includes: 1) the Jan. 31, 2024, deadline for digital platform operators resident in Slovenia to report data on sales facilitated through their platforms, and a clarification on reporting requirements for operators resident in Slovenia or with a permanent business unit there; 2) reporting obligations for platform operators that facilitate offers of goods or services for compensation; 3) the option for operators meeting conditions in multiple EU states to choose where to report, with a requirement to inform all relevant states; ...