The first DAC 7 communication is approaching: managers of online platforms subject to the communication obligation established by the directive will have to send the first information on the sales of goods and services provided by users through their sites and apps by the deadline of 31 January 2024; by 29 February, however, the first data exchange will be carried out between the Revenue Agency and the other authorities of the member states. This is what the Revenue Agency envisaged when dictating, with a provision of 20 November 2023, the operational rules for the implementation of the DAC 7 directive, as implemented by Legislative Decree no. 32/2023.
Published on: IPSOA – 14 December 2023