Slovenia published amendments to the Tax Procedures Act, which provide for the implementation of new rules on the sharing of information on income generated by sellers through digital platforms (DAC7).
The DAC7 rules have been specified in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 to amend Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 aims to address issues arising from the use of digital platforms, including the fact that income earned through digital platforms is often not reported and tax is not paid, particularly when digital platforms operate in several countries. To help address this problem, the DAC7 requires digital platform operators to report income earned by sellers on their platforms and EU Member States to automatically exchange this information. The first period for which information must be reported is from 1 January 2023.
