Tuesday, January 2, 2024, 13:44
The European Directive known as DAC 7, will force digital platforms to share certain information about their suppliers with the tax authorities of the countries of the European Union from today, January 1, 2024, determined that more than 30 activities have carried out or have obtained more than 2,000 euros in their sale.
Platforms such as Wallapop or Vinted will therefore be obliged to collect, verify and communicate information to tax authorities about certain sellers who use their services. This information must be collected and verified every natural year (from 1 January to 31 December of each year) and must be communicated by the platforms by 31 January of the following year at the latest.
It will affect those sellers who use transactional services on platforms such as Wallapop or Vinnded have sold 30 items or more, or received more than 2,000 euros from the sale. From Wallapop they already clarify that if the seller meets one of these cases, they will contact us by e -mail and the notification center to complete the fields with the required information.
At the end of 2022, Spain approved the transposition of this directive, which will be in force from 2024 and makes financial inspections with other countries possible and checks the platforms.
The first informative statement of the obligation of information collected by the platform operators must therefore be presented from 1 January 2024 with regard to the information regarding the previous year.
The operators must apply ‘zeal’ procedures, with special attention to the home, to verify and treat the information of suppliers active on their platforms or who offer services to users with the exception of the administrations and the quoted.
The platforms must identify the operators themselves and sellers, the activities they develop, the payment to the seller and the identification of the collection accounts, as well as the taxes, committees, rates or other amounts that are retained or charged.
This applies to the lease and temporary allocation of small goods and means of transport, personal services and sale of goods and will be presented in January after the transaction.
Similarly, those operators who prove that they have communicated the information through other operators and the platforms based in countries with data exchange agreements with the European Union, also exempt from obligations.
In the case of joint inspections, the door will open to perform simultaneous checks at the same company in different European countries at the same time and the performance of Spanish agents in those European countries and vice versa.
When these inspections are carried out in Spain, all agents must behave in accordance with the Spanish regulations and national agents should not exceed the powers that the legislation of their country of origin grants them.
