Platform operators concerned 

Within the framework of the law of December 21st 2022 implementing the Directive (UE) 2021/514 of 22 March 2021 on administrative cooperation in the field of taxation (called thereafter “Law transposing the DAC7”), mentioning that platform operators located outside the European Union and which have no residence for tax purposes in a Member State and which are neither incorporated under the laws of a Member State nor has its place of management in a Member State and which do not have any permanent establishment in a Member State (“foreign” platform operators), if they have decided not to register themselves in another Member State, register with the Belgian competent authority when they start their activity as platform operator or, at the latest on March 31st 2023, if they were already performing this activity before the law applies.

Besides, the Excluded Platform Operators, which have demonstrated upfront and on an annual basis that Platform’s entire business model is such that it does not have Reportable Sellers, must also register as such with the Belgian tax Administration.

This registration may be carried out via an available form on MyMinfin.
 

Registration of foreign platform operators 

1. Go to MyMinfin.
2. Log in.
3. In the tab “Mes interactions”/My interactions, select “Remplissez un formulaire”/fill in a form.
4. In the field “Numéro d’identification”/Identification number, enter “DAC7-Foreign”.
    

Registration of excluded platform operators

1. Go to MyMinfin.
2. Identifiy yourself.
3. In the tab « Mes interactions », select « Remplir un formulaire ».
4. In the field « Numéro d’identification », enter « DAC7-excluded ».