Ecommerce Europe’s feedback to the DAC7 consultation on equivalence

Ecommerce Europe’s consolidated response to the European Commission’s call for feedback on the draft Implementing Regulation on criteria for information reported by platforms to non-EU countries and exchanged with Member States.

With the Implementing Regulation, the Commission aims to identify the criteria for determining whether the information automatically exchanged under an agreement between the tax authorities of Member States and a non-EU country is equivalent to that specified in Council Directive (EU) 2021/514 (also known as DAC7).