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European Union: Adoption of Directive 2021/514 including tax reporting obligations

Policy overview

Description

Adoption 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…

Scope

Policy Area
Taxation
Policy Instrument
Other operating condition, nes
Regulated Economic Activity
platform intermediary: other
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2021-03-22
adopted

The European Council adopted Council Directive (EU) 2021/514. The directive includes various change…

2022-12-31
in grace period

The Council Directive (EU) 2021/514 must be transposed by member states until 31 December 2022. The…

2024-01-31
in force

The Council Directive (EU) 2021/514 had to be transposed by member states until 31 December 2022. T…