DAC Administrative Cooperation in Taxation Directive Amendment

Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU on administrative cooperation in the field of taxation

Stage: In force
In force: In force since 14 Apr 2021 · CELEX 32021L0514
Transposition deadline: 31 Dec 2022
Procedure: Directive
Last activity: 22 Mar 2021

1 act

Delegated and implementing acts beneath it

By status: 1 published.

Act	Kind	Status	Adoption
Commission Implementing Regulation (EU) 2023/823	Implementing · Regulation	Published	Q4 2022

Titles link to EUR-Lex where the act has been published.

Summary

Generated

The Council adopted amendments to the EU administrative cooperation directive (DAC) requiring digital platform operators to automatically report seller income data to national tax authorities. This affects platform companies, online sellers, and tax administrations across Member States.

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