European Union: Implementation of Directive 2021/514 including reporting obligation
Description
Implementation 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' …
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
Hide details
2021-03-22
adopted
2022-12-31
in grace period