Denmark: Updated DAC7 reporting guidance
Rules, deadlines, and procedures for report submission and corrections
The tax authority on July 2, 2025, published updated guidance on the practical application of the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7).
The guidance details mandatory reporting requirements for platform operators concerning sellers' income on digital platforms for the 2024 tax year, including rules, deadlines, and procedures for report submission and corrections.
For more information, contact a KPMG tax professional in Denmark:
Lars Terkilsen | lars.terkilsen@kpmg.com