Following on from the news earlier this week that under the new European directive, known as DAC 7, digital platforms to share certain information about their sellers with the tax authorities, it has now been clarified that the notice will only be given if the user has carried out more than 30 operations or have obtained more than 2,000 euro in their sales.
Thus, platforms such as eBay, Wallapop or Vinted will be obliged to collect, verify and communicate information to the tax authorities about certain sellers who use their services. This information must be collected and verified each calendar year (January 1 to December 31 of each year) and must be reported by the platforms no later than January 31 of the following year.
It will affect those sellers who, using transactional services on platforms such as Wallapop or Vinted, have sold 30 or more items, or received more than 2,000 euro from sales. From Wallapop they already clarify that if the seller meets any of these cases, they will contact them by email and the notification centre to complete the fields with the required information.
At the end of 2022, Spain approved the transposition of this directive, which will be effective from 2024 and will allow Treasury inspections with other countries and will supervise the platforms.
Thus, the first informative declaration of the information obligation collected by platform operators must be submitted as of January 1, 2024, with respect to the information related to the immediately preceding year.
Operators must apply ‘diligence’ procedures, with special attention to residence, to verify and process the information of sellers who operate on their platforms or who provide services to users with the exception of administrations and listed companies.
The platforms must identify the operators and sellers themselves, the activities they carry out, the payment to the seller and the identification of collection accounts, as well as the taxes, commissions, fees, or other amounts withheld or collected.
In the case of joint inspections, the door opens to simultaneous controls on the same company in several European countries at the same time and to the actions of Spanish agents in those European countries and vice versa.
When these inspections are carried out in Spain, all agents must behave in a manner in accordance with Spanish regulations and national agents may not exceed the powers that the legislation of their country of origin confers on them.
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