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Czech Notice to Reporting Platform Operators Under DAC7

15 January 2025

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Approved Changes

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Czech Republic

The Czech Financial Administration has issued a notice regarding the reporting obligations of digital platform operators under DAC7. The notice explains that the Czech Republic has signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA). The agreement provides for the automatic exchange of information under the OECD Model Rules for Reporting by Digital Platforms, which the EU DAC7 rules are largely based on. In connection with the signing of the DPI-MCAA, the Czech Republic issued a list of third (non-EU) countries in Financial Bulletin No. 16/24 that fulfill the conditions...