Estonia: Agreed DAC7 Bill – New reporting obligations for Digital Platform Operators

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The Estonian Ministry of Finance stated that the government approved a measure requiring digital platform owners in Estonia to report to the Tax and Customs Board. This requires digital platforms to collect and report information on the earned income by sellers offering certain services.

The bill includes actions to:

  • require platform operators to gather data on sellers, including both individuals and corporations;
  • allow platform operators to withhold payments, terminate the accounts of sellers who refuse to provide requested data and prevent them from re-registering on the platform;
  • guarantee that reports must contain data on taxable persons in the EU and outside the EU, as well as taxable traders in Estonia.

The bill would go into effect on 1 January 2023, and the first reporting period would end on 31 January 2024.

Disclaimer: Reproduced/Adapted with permission from Global VAT Compliance.


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