Slovenia Tax Agency Issues Guidance for Platform Operators, Sellers on DAC7 Declaration Requirements for 2023

The Slovenian Financial Administration Jan. 22 issued guidance for platform operators and sellers on tax year 2023 declaration requirements under EU Directive 2021/514/EU (DAC7), as adopted into Slovenian law in December 2022. The guidance includes: 1) the March 31 deadline for sellers to file tax returns declaring covered revenue derived in 2023 through online platforms, including revenue from real estate rentals, personal services, sales of goods, and rentals of any mode of transportation; 2) registration requirements, forms, and instructions; and 3) clarification that platform operators are required to report identification data on sellers, data on compensation received, data on commissions, ...