The Ministry of Finance has published a public consultation for implementing the provisions of the Amending Directive to the 2011 Directive on Administrative Cooperation in the Tax and Social Security Procedure Code.
The main proposed amendments are the following:
- introduction of a mandatory obligation for digital platform operators to report information on sellers who use the platforms to sell goods and provide certain services; and
- introduction of joint audits in cooperation with the competent authorities of other EU Member States, as well as the application of specific data protection procedures.
The proposed measures should enter into force on 1 January 2023.