Fiscal subject related
Content
To summarize, whoever runs a digital platform needs to decide for themselves whether they are covered by the new rules:
- Platform operators covered by the rules must register by June 30, 2023, at the latest.
- Platform operators who do not have sellers who are required to report can apply for an exemption from submitting control data, which must be done by May 2, 2023, at the latest.
- An e-service for notification and application for exemption is available on the Tax Agency's website.
- Platform operators who have sellers who are required to report must review their sellers' information (the so-called customer awareness process). Some review must be completed by December 31, 2023.
By the regulations, this creates obligations for sellers, which are defined as users of a platform who are registered on the platform and who carry out a relevant activity. To be covered by the reporting obligation, the seller must be active during the reporting period and must not be an exempt seller. The seller must carry out a so-called affected activity. It is an activity that is carried out for remuneration and includes the rental of real property, the provision of personal services, the sale of goods, and the rental of means of transport.
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