Cyprus enacts law implementing tax transparency rules for reporting digital platform operators

DAC 7, outlined in Legal Notice 8 of 2023, implemented on 20 January 2023, incorporates the seventh update to Council Directive 2011/16/EU on taxation cooperation into Cyprus law. DAC 7 extends EU tax transparency regulations to digital platforms, mandating “reporting platform operators” to collect, verify, and report specific details about “reportable sellers” engaged in “relevant activities” on their platforms.

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