Greece: Guidance on new reporting obligations for digital platform operators (DAC7)

Decision A.1016/2024 provides guidance on the implementation of Council Directive (EU) 2021/514 (DAC7), which was transposed into Greek law by virtue of law 5047/2023. Read TaxNewsFlash

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.

Decision A.1016/2014 extends until 26 February 2024 (instead of 31 January 2024) the deadline for submitting the required data or nil reporting for the year 2023.

In addition, Decision A.1016/2024 indicates which Greek tax authorities are responsible for carrying out various tasks under DAC7, and indicates the time and manner for the submission by platform operators of the above information on sellers, and for the submission of requests for exclusion/exemption from the reporting obligation:

• Platform operators requesting to be designated as “excluded” from application of the new reporting rules must submit by 31 October of each calendar year the documentation supporting their exclusion (with regard to the next reporting period). For the year 2023, the above deadline for submitting the documentation supporting the exclusion expires on 26 February 2024.
• Platform operators requesting to be exempted from the reporting obligation on grounds that the same data have been submitted by another platform operator to the Greek authorities or to the authorities of another member state must submit sufficient evidence of the above facts supporting their exemption by 31 March of the year of submission.
• Platform operators who meet the reporting requirements in another member state as well can be exempted from their reporting obligations in Greece if they select to report in that other member state and on condition that they notify in writing accordingly the governing tax authority within one month from the date the above requirements are met (specifically for the year 2023, the deadline for the above notification expires on 26 February 2024).
• In case there is no data on reportable sellers, reporting platform operators will have to submit electronically a nil report no later than 31 January of the year following the reporting period.
• Submission of the information to the governing tax authority must be made by sending files of xml type (in line with EU standards).
• Platform operators must register with the Mutual Data Submission System within one month of becoming “reporting” platform operators even when they meet the conditions for exemption from the reporting obligation. For 2023, the above registration deadline does not apply and the registration must be completed before the reporting deadline for 2023 expires (i.e., before 26 February 2024).

Read a February 2024 report prepared by the KPMG member firm in Greece