Global Daily Tax News, Luxembourg Extends Deadline For DAC7 Filings, (Jan 22, 2024)

Luxembourg's Direct Tax Administration has announced the launch of the filing facility for platform operators under the EU's seventh Directive on Administration Cooperation in tax matters (DAC7), and an extension to the deadline for filing.

DAC 7 introduces new reporting obligations on digital platforms, such as websites and mobile apps that allow taxpayers to sell goods, offer online and offline personal services, or rent out immovable property or means of transport. They must report information on taxpayers using their platforms and details about their economic activities. This information is intended to assist tax authorities in EU member states to prevent tax evasion.

The filing portal was launched on January 19, 2024. The tax agency has announced that submissions may be made by the extended deadline of February 19, 2024.