The Danish Tax Authority has published guidance on DAC7 Registration for reporting obligations for platform operators. The guidance deals with rules on registration for reporting obligations for digital platform operators according to SIL § 43 and Council Directive (EU) 2021/514 of 22 March 2021 (DAC7). The guidance includes an overview of the reporting system, information about DAC7, and details on the registration of those liable to report.
As previously reported, DAC7 creates an obliga…