Greece: New reporting obligations for digital platform operators (DAC7)

Requires operators of digital platforms to collect and report details of sellers

Requires operators of digital platforms to collect and report details of sellers

Law 5047/2023 transposes into Greek legislation Council Directive (EU) 2021/514 (DAC7).

The law requires operators of digital platforms to collect and report to the competent tax authorities the details of sellers operating through these platforms, while also providing for the automatic exchange of this information between the tax authorities of the member states.

The first submission of data by platform operators to the competent authority is due by 31 January 2024 and will concern data for a reportable period from 1 January 2023, while the first exchange of information between the competent authorities of the member states is expected to take place by the end of February 2024.

Read a September 2023 report [PDF 212 KB] prepared by the KPMG member firm in Greece



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