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Digital Platform Information (DPI - DAC7)

News​

  • 08.11.2024 - Publication of a DAC7 page on the website of the European Commission

    A DAC7 web page has been published on the website of the European Commission. This DAC7 web page contains useful information for both platform operators and sellers operating on digital platforms.
     

  • 02.10.2024 - Update of the circular (FAQ) “DAC7 -  Obligations des opérateurs de plateformes numériques/Obligations of digital platform operators”

    The DPI - DAC7 FAQs (available in French and Dutch) have been updated.

  • 02.10.2024 - Publication of a rectification notice amending the Royal Decree of 25.12.2023

    A rectification notice (available in French and Dutch) amending the Royal Decree determining the reporting procedures for platform operators referred to in Title VII, Chapter III, SectionIquater of the Income Tax Code 1992 has been published in the Belgian Official Journal (Moniteur Belge) of 15.01.2024.

  • 05.01.2024 - The MyMinfin portal DPI - DAC7 is now available

    The MyMinfin portal DPI DAC7 (production environment) is now available for the submission of DPI DAC7 files for the 2023 reporting period.

    The MyMinfin DPI - DAC7 portal enables the reporting platform operator to fulfil its reporting obligation by communicating the relevant information to the competent department of the FPS Finance, pursuant to Articles 4, 4° and 6 of the law of 21.12.2022.

    Please note that currently only new information (MessageTypeIndic DPI401) can be communicated.
     

  • 05.01.2024 - List of jurisdictions subject to reporting - reporting period 2023

    The  list of jurisdictions subject to reporting (PDF, 267.14 KB) for the 2023 reporting period has been published.

  • 05.01.2024 - New version of the Belgian Business Rules

    The new version of the Belgian  Business Rules (PDF, 44.73 KB) applicable to DPI - DAC7 files is now available.

    The changes made are shown in red.

  • 08.11.2023 - Publishing the Circulaire (FAQ) 'DAC7 – Obligations des opérateurs de plateformes numériques/Obligations of digital platform operators'

    These FAQ DPI - DAC7 answer a number of questions, particularly on income tax.

    It describes in particular: the concept of platform, the concept of seller, the activities concerned, the information to be communicated within the framework of DPI - DAC7, due diligence procedures, reporting requirements and deadlines for the platform operator, etc.
     

  • 15.06.2023 - Publication of the XSD DPI SCHEME

    Platform operators who are required to make a declaration will find the XSD DPI Scheme v1.0 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.
     

Archive
 

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.