Italy implements DAC7 requirements for digital platform operators


The Italian Revenue Agency has declared the release of the Provision of 20 November 2023, outlining the execution of updated reporting and information exchange of information requirements pertaining to income generated by sellers utilizing digital platforms (DAC7).

On 25 March 2023, Italy published Legislative Decree No. 32/2023 in the Official Gazette for the implementation of EU Council Directive 2021/514 into domestic law on the mandatory automatic exchange of financial account information for digital platform operators (DAC7).

As stated in the announcement, digital platform operators are required to submit their initial reports for 2023 by 31 January 2024, and the first exchange of information will take place by 29 February 2024.



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