Latvia has published the Law of 6 December 2023 on Amendments to the Law on Taxes and Fees (Duties). The law provides for the implementation of the joint audit rules of Council Directive (EU) 2021/514 with regard to the exchange of information on income generated by sellers through digital platforms (DAC7). DAC7 obliges digital platforms to collect, verify, and report information on sellers who use their platform to sell defined goods or provide services (e.g., rentals of immovable property)…