As of 1 January 2023, Directive DAC 7, which provides for the monitoring of digital platforms and the automatic sharing of data of digital platform operators between the administrations of EU member states, will come into force in Italy.
Monitoring will start in 2023, with the first data exchange scheduled for 2024.
The platform operator will have to verify 'excluded sellers' and acquire the master data of non-excluded sellers, as well as transaction data brokered by the platform.
Failure to report the required information is subject to sanctions.
Date | Events |
1° January 2023 | Entry into force of the DAC 7 directive in Italy |
25 March 2023 | Publication of Legislative Decree No. 32 of 1 March 2023 in the Official Gazette |
2024 | First exchange of data between the administrations involved |