This research is set within the broader context of the transformations brought about by the digital economy, which has reshaped the global market and turned online platforms into the cornerstone of a genuine economic revolution. This rapid evolution has generated grey areas for tax authorities, enabling many operators and users of online portals to evade or avoid their tax obligations. The cross-border nature of services provided by digital platform operators and the fragmentation of income obtained through the use of multiple portals have created a complex environment that makes it extremely difficult for national treasuries to trace and identify taxable events. To address these challenges, a strategy was first developed at the international level by the OECD through a soft-law instrument—the Model Rules for Reporting by Platform Operators (MRDP)—and subsequently by the European Union. The EU transposed the OECD recommendations into binding legislation by adopting Directive (EU) 2021/514, the so-called DAC7. This directive represents a turning point in administrative cooperation, shifting the regulatory focus from platform profits to the income earned by sellers operating on them, and effectively turning platform operators into collaborators—akin to an extended arm (longa manus)—of the tax administration. DAC7 requires platform operators to identify sellers, collect detailed information on their identity, tax residence, type of activity carried out, and compensation received, and to transmit such information to the tax authorities. Procedurally, the directive sets out detailed rules on the methods and deadlines for fulfilling reporting obligations. Information must be transmitted by 31 January of the year following that in which the seller was identified as reportable. Furthermore, platform operators are required to withhold payments or close the accounts of non-compliant sellers after two unsuccessful reminders, thereby introducing an indirect yet effective sanctioning mechanism based on deterrence.
La ricerca si colloca nel quadro delle trasformazioni indotte dall’economia digitale. Essa ha ridefinito il mercato globale, trasformando le piattaforme online nel fulcro di una vera e propria rivoluzione economica. Questa rapida evoluzione ha creato zone d'ombra per le autorità fiscali permettendo, in particolare, a molti operatori ed utilizzatori di portali on line di eludere o evadere i propri obblighi tributari. La dimensione, transfrontaliera dei servizi offerti tramite i gestori di piattaforme digitali e la frammentazione del reddito ottenuto attraverso il possibile utilizzo di differenti portali hanno creato un contesto complesso che ha reso molto difficile la rintracciabilità e l’individuazione dei fatti generatori dell’obbligazione tributaria da parte degli erari nazionali. Per affrontare tali sfide è stata elaborata una strategia, in prima battuta a livello internazionale dall'OCSE, attraverso un atto di sotf law: le Model Rules for Reporting by Platform Operators cd. MRDP, e successivamente dall’Unione Europea. Quest’ultima ha trasposto le raccomandazioni OCSE in un'azione concreta, adottando la Direttiva 2021/514/UE la cd. DAC7. La disposizione segna un punto di svolta nella cooperazione amministrativa spostando il focus normativo dai profitti delle piattaforme ai redditi percepiti dai venditori attivi nelle stesse, trasformando i gestori dei portali in collaboratori, una sorta di longa manus dell’amministrazione finanziaria. La “DAC 7” impone infatti ai gestori l’obbligo di identificare i venditori, raccogliere informazioni puntuali sulla loro identità, residenza fiscale, tipologia di attività svolta, corrispettivi percepiti e successivamente comunicare tali informazioni al fisco. Dal punto di vista procedurale, la direttiva disciplina in dettaglio le modalità e le tempistiche per l’adempimento degli obblighi comunicativi. Le informazioni devono essere trasmesse entro il 31 gennaio dell’anno successivo a quello in cui il venditore è stato identificato come oggetto di comunicazione. Inoltre, è previsto l’obbligo per i gestori di trattenere i corrispettivi o chiudere i conti dei venditori inadempienti dopo due solleciti infruttuosi, con l’effetto di introdurre un sistema sanzionatorio indiretto ma efficace, ispirato al principio della deterrenza.
DAC-7: la nuova Fiscalità europea delle Piattaforme digitali
PASSADORE, VALENTINA
2026
Abstract
This research is set within the broader context of the transformations brought about by the digital economy, which has reshaped the global market and turned online platforms into the cornerstone of a genuine economic revolution. This rapid evolution has generated grey areas for tax authorities, enabling many operators and users of online portals to evade or avoid their tax obligations. The cross-border nature of services provided by digital platform operators and the fragmentation of income obtained through the use of multiple portals have created a complex environment that makes it extremely difficult for national treasuries to trace and identify taxable events. To address these challenges, a strategy was first developed at the international level by the OECD through a soft-law instrument—the Model Rules for Reporting by Platform Operators (MRDP)—and subsequently by the European Union. The EU transposed the OECD recommendations into binding legislation by adopting Directive (EU) 2021/514, the so-called DAC7. This directive represents a turning point in administrative cooperation, shifting the regulatory focus from platform profits to the income earned by sellers operating on them, and effectively turning platform operators into collaborators—akin to an extended arm (longa manus)—of the tax administration. DAC7 requires platform operators to identify sellers, collect detailed information on their identity, tax residence, type of activity carried out, and compensation received, and to transmit such information to the tax authorities. Procedurally, the directive sets out detailed rules on the methods and deadlines for fulfilling reporting obligations. Information must be transmitted by 31 January of the year following that in which the seller was identified as reportable. Furthermore, platform operators are required to withhold payments or close the accounts of non-compliant sellers after two unsuccessful reminders, thereby introducing an indirect yet effective sanctioning mechanism based on deterrence.I documenti in SFERA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
