On October 8, 2021, the Dutch Government opened a public consultation on a legislative proposal to implement Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation commonly also referred to as DAC7. The consultation period runs from October 8, 2021 until November 8, 2021.


The Directive a.o. contains a.o. an uniform reporting obligation for platform operators to report information of the sellers that make use of their digital platforms. In this respect one can think of the name and address of each seller, their Tax Identification Number, the revenue each seller realized via the digital platform, etc.  


In the Netherlands the implementation of Council Directive (EU) 2021/514 will take place by amending the Wet op de internationale bijstandsverlening bij de heffing van belastingen (the International Tax Assistance Act).


Unfortunately the consultation is only available in the Dutch language.


The public consultation as opened by the Dutch Government can be found here.



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