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Slovenia Amends Tax Procedures Act for Implementation of DAC7

|Approved Changes|Slovenia
Slovenia

Slovenia has reportedly published amendments to the Tax Procedures Act that provide for the implementation of the new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). The DAC7 rules are provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of digital platforms, inc…

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