European Union: Reporting obligation in revised Directive on administrative cooperation in the field of taxation
Progress
Scope
Timeline of events
Implemented Directive 2021/514 including reporting obligation
The Council Directive (EU) 2021/514 had to be transposed by member states until 31 December 2022. The first reporting of data is required by 31 January 2024.The directive includes various changes concerning reporting obligations to member states' ta…
SourceImplementation of Directive 2021/514 including reporting obligation
The Council Directive (EU) 2021/514 must be transposed by member states until 31 December 2022. The directive includes various changes concerning reporting obligations to member states' tax authorities by platform providers. Sellers' and providers' …
SourceAdoption of Directive 2021/514 including tax reporting obligations
The European Council adopted Council Directive (EU) 2021/514. The directive includes various changes concerning reporting obligations for platform providers towards member states' tax authorities. Sellers' and providers' obligations to report includ…
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