Belgium: New obligations of digital platform operators (DAC7)

The new rules will become effective 1 January 2023.

The new rules will become effective 1 January 2023.

The Belgian Parliament adopted a law that transposes the new EU obligations of digital platform operators into Belgian legislation, in accordance with the seventh amendment to the Directive on administrative cooperation in the field of taxation (Council Directive (EU) 2021/514) (DAC7).

The new rules will become effective 1 January 2023 and replace the current Belgian regime for platform operators.

The new rules introduce due diligence and reporting obligations for platform operators. Furthermore, it sets the conditions for registration in Belgium by certain non-EU platform operators. In general, the DAC7 obligations apply with respect to the sale of goods, a personal service and the rental of immovable property or mode of transport by an individual or an entity. The reported information will be exchanged between EU member states.

The scope of the new DAC7 rules is broader than that of the current Belgian DAC7 rules especially because the term “reportable seller” encompasses both individuals and entities (including group entities under certain conditions) and the term “relevant activity” also covers the sale of goods. Under the DAC7 definitions, a group entity may also qualify as a platform operator in the context of other group entities under certain conditions.

Read a December 2022 report prepared by the KPMG member firm in Belgium


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