Belgium: FAQ on new obligations of digital platform operators (DAC7)

Guidance on application of the new EU obligations of digital platform operators in Belgium

Guidance on application of the new EU obligations of digital platform operators in Belgium

The Belgian tax authority published a “frequently asked question” (FAQ) providing guidance on application of the new EU obligations of digital platform operators (Council Directive (EU) 2021/514) (DAC7) in Belgium.

The new obligations, which are effective 1 January 2023, were transposed into Belgian legislation by Law of 21 December 2022. Read TaxNewsFlash

The FAQ addresses which digital platform operators must report and provides guidance on the meaning of “seller,” “reportable activity,” and “reportable information.” It also elaborates on the due diligence process and the submission requirements. Furthermore, it provides more insights on the application of penalties. 

Key deadlines

A platform operator must complete the due diligence procedures generally by 31 December of each calendar year of its operations. For the first reporting period, however, an extension applies until 31 December of the second reporting period. This applies with respect to sellers which were already registered on the platform on 1 January 2023, or on the date when an entity first qualifies as a reporting platform operator.

A platform operator must report for each calendar year by 31 January of the following year. However, the actual deadline for reporting is determined by the date when the reporting platform operator recognizes a seller as a reportable seller. As soon as a registered seller is recognized as a reportable seller, it must be reported in the following year by the platform operator together with all accompanying information. However, when an extension applies for completing the due diligence procedures by the end of the second reporting period, the information about the sellers that are in scope for the extension, must be reported by 31 January of the year following the second reporting period.

Read an October 2023 report prepared by the KPMG member firm in Belgium



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