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Digital Platform Information (DPI – DAC7)

News​

  • 25.07.2023 - Publication of the Business Rules

    The  Business Rules (Draft version) (PDF, 208.9 KB) are now available under the heading "Creating DPI-DAC7 XML files".

  • 15.06.2023 - Publication of the XSD DPI SCHEME

    Platform operators who are required to make a declaration will find the XSD DPI Scheme v2.03 under the heading "Creating DPI-DAC7 XML files", which they will have to use as part of their declaration under the law of 21 december 2022.
     

  • 17.03.2023 - New heading “Digital Platform Information (DPI-DAC7) - Obligations of the reporting platform operators”

    Platform operators will find in these pages all useful documentation in order to fulfil their reporting obligations. These pages will be updated regularly, according to the development of available information.
     

Obligations of digital platform operators (law of 21 december 2022 - Belgian Official Journal, 30 december 2022)

The market for online platforms facilitating a multitude of transactions between users involved in the sharing economy and the on-demand economy is developing rapidly. The emergence of these platforms is transforming many of the business sectors in which they operate.

Within this context, the OECD/G20 Inclusive Framework on BEPS has approved on 29 June 2020 the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy with a view, in particular, to ensuring greater transparency of revenues generated via digital platforms.

Then, the OECD has developed an optional module on extending the scope of the model rules to additionally cover the sale of goods and the rental of means of transportation. The model reporting rules for digital platforms: International exchange framework and optional module for sale of goods have been implemented on 17 June 2021.

The European Commission has amended for the sixth time The Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation. The Council Directive (EU) 2021/514 of 22 March 2021 (DAC7) provides among others that the reporting platform operators carry out the due diligence procedures, collect and declare to the tax administration the information as regards the income earned through digital platforms. Besides, the Directive 2021/154/EU provides a new mandatory automatic exchange of information reported by platform operators.

Following these initiatives, the law of 21 December 2022 implementing the Directive (UE) 2021/514 of 22 March 2021 amending Directive 2011/16/UE on administrative cooperation in the field of taxation has been approved.

On the one hand, this law regulates the obligations of digital platform operators:

  • to comply with the due diligence procedures described in the said law
  • to gather the required information for each seller who is not an excluded seller
  • to declare this information to the FPS Finance.

On the other hand, this law also regulates the FPS Finance’s obligations: to communicate by means of automatic exchange, to the competent authority of the Member State in which the Reportable Seller is resident and, when the Reportable Seller provides immovable property rental services, in any case to the competent authority of the Member State in which the immovable property is located, the information obtained from digital platform operators regarding each Reportable Seller.