Contribution in Fiscale Actualiteit on reporting obligations of platform operators as of 1 January 2023


We are very grateful that Fiscale Actualiteit has published on the frontpage of the latest edition our article regarding the implementation into Belgian legislation of DAC 7 (Fiscale Actualiteit nr. 2023/08, pag. 1-5, week 2 – 8 maart 2023). As of the 1st of January this year new reporting obligations entered into force in Belgium as in most EU countries for platform operators. The Belgian DAC 7 light which was already in place for personal services is replaced by this new legislation and is extended to the sale of goods, rental of any mode of transport and of immovable property, including residential and commercial property as well as parking spaces.

The information regarding the income generated by sellers on these platforms will be exchanged between the tax authorities within the EU as well as with jurisdictions outside the EU. The purpose of this measure is to enhance transparency in the digital economy.

This article was co-authored by Véronique De Brabanter (PwC Legal) and Bart Bonne (PwC), both members of the DAC 7 expert group that brings together interdisciplinary expert teams from across the PwC network