Swedish Tax Agency Updates Guidance on Reporting Obligations for Digital Platform Operators Under DAC7

The Swedish Tax Agency Dec. 19 updated guidance on the reporting obligations for multiple registered sellers on the same account under DAC 7. The guidance includes that: 1) a transaction should only be reported when the platform operator is aware of the actual value of the service or property used in the payment; 2) each seller on the same account must report the total compensation paid into the account; and 3) the reporting platform operator can report the specific amount on each seller’s control task. The guidance also includes an example of multiple registered sellers on the same account. [Sweden, ...