The Danish Customs and Tax Administration issued an updated version of Guide No. 140, setting out DAC7 registration and reporting requirements for digital platform operators in relation to the 2025 reporting year. The guidance reflects obligations under EU Directive 2021/514 (DAC7) and provides clarification on key compliance aspects.
Scope of the updated guidance
The updated guide published by the Danish Customs and Tax Administration covers registration, reporting, and notification obligations for digital platform operators that make platforms available to users for:
the sale of goods;
the rental of immovable property or transport; and
the provision of personal services.
Key compliance clarifications
The guidance includes the following points:
A reporting platform operator is required to submit a zero report where it has no sellers to report for the 2025 calendar year.
Platform operators must register or deregister with the Danish Business Authority within eight days after the relevant obligation arises.
Platform operators conducting business in several EU member states are generally required to report all reportable sellers to a single EU country.
Platform operators must notify sellers of the information reported in respect of the previous calendar year by 31 January each year.
Reporting timeline
The annual reporting and seller notification deadline remains 31 January following the end of the relevant calendar year. For the 2025 reporting period, this deadline applies in January 2026.
The updated Danish DAC7 guidance provides further clarification for digital platform operators on registration, reporting, and notification requirements applicable to the 2025 reporting year under EU DAC7 rules.
Source: skat.dk