The implementation of the EU Directive 2021/514 (DAC7) requiring the collection and automatic exchange of information on income derived through digital platforms has run into implementation delays and technical and IT challenges in several Member States. DAC 7 sets 31 January 2024 as the deadline for filing the first return (covering 2023). As a result of the implementation difficulties, several Member States have announced extensions of the filing deadlines. As on 13 February 2024, this conc…