Denmark: Updated DAC7 reporting guidance

Rules, deadlines, and procedures for report submission and corrections

Share
September 26, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline