Be compliant in all EU memberstates

DAC7 Reporting Deadlines

We have prepared a list of reporting requirements, deadlines and penalties for all countries in scope of DAC7 below

Country	Deadline	Legislation	Tax Authority Website	Technical Documentation	Guidance	Penalties (up to)
Austria	31-Jan-2024	Legislation	Local website link	Technical documentation		EUR 200,000
Ireland	7-Feb-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 19,045
Germany	31-Mar-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 50,000
Belgium	31-Jan-2024	Legislation	Local website link	Technical documentation		EUR 50,000
Bulgaria	31-Jan-2024	Legislation	Local website link	Technical documentation		-
Croatia	31-Jan-2024	Legislation	Local website link	Technical documentation		EUR 26,540 per breach
Czechia	31-Jan-2024	Legislation	Local website link	Technical documentation		EUR 60,000 per breach
Denmark	31-Jan-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	DKK 80,000
Estonia	31-Jan-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 3,300
Finland	31-Jan-2024	Legislation	Local website link	Technical documentation		EUR 15,000
France	31-Jan-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 50,000
Greece	31-Jan-2024	Legislation	-	-	-	-
Hungary	31-Jan-2024	Legislation	Local website link	Technical documentation	-	HUF 2,000,000

Country	Deadline	Legislation	Tax Authority Website	Technical Documentation	Guidance	Penalties (up to)
Italy	31-Jan-2024	Legislation	Local website link	Technical documentation	Guidance	EUR 31,500
Latvia	31-Jan-2024	Legislation	Local website link	Technical documentation	Guidance	EUR 14,000
Lithuania	31-Jan-2024	Legislation	Local website link	Technical documentation	Guidance	EUR 6,000
Luxembourg	15-Feb-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 250,000
Malta	31-Jan-2024	Legislation	Local website link	Technical documentation	-	EUR 19,250
Netherlands	31-Jan-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 1,030,000
Poland	31-Dec-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	PLN 1,000,000 per breach
Portugal	31-Jan-2024	Legislation	Local website link	Technical documentation	FAQs and Guidance	EUR 50,000 per breach
Romania	31-Jan-2024	Legislation	-	-	-	RON 100,000
Slovakia	31-Jan-2024	Legislation	Local website link	Technical documentation	-	EUR 10,000 per breach
Slovenia	31-Jan-2024	Legislation	Local website link	Technical documentation	-	EUR 30,000
Spain	8-Apr-2024	Legislation	-	Technical documentation	FAQs and Guidance	EUR 200 per Seller
Sweden	31-Jan-2024	Legislation	Local website link	Technical documentation	-	SEK 2,500 per Seller
United Kingdom	31-Jan-2025	Legislation	Local website link	Technical documentation	FAQs and Guidance	GBP 5,000 per offense, up to +2% tax on revenue and GBP 100 per incorrectly reported seller
Canada	31-Jan-2025	Legislation	Local website link	Technical documentation	FAQs and Guidance	CAD 2,500 per report/td>
Australia	31-Jan-2025	Legislation	Local website link	Technical documentation	FAQs and Guidance	AUD 222 per incorrectly reported seller, scalable by platform size up to 5% of Global revenue
New Zealand	31-Jan-2025	Legislation	Local website link	Technical documentation	FAQs and Guidance	Up to NZD 100,000