DAC 7 reporting and registration obligations amended for 2024

New legislation introducing significant amendments to the existing DAC 7 provisions (Dutch I French) was passed by the Belgian parliament on 20 December 2024 and published in the Belgian official journal on 31 December 2024. The changes primarily concern the obligations of platform operators, such as earlier deadlines for notifying sellers of reportable information and stricter registration conditions.

The legislation is effective as from the date of publication, hence calendar year 2024 is the first reporting period affected, requiring platform operators to report DAC 7 data by 31 January 2025.

For a recap of the existing obligations for Belgian platform operators and practical guidance, please refer to our earlier Tax Alert of 21 November 2023.

Key amendments

The key changes introduced by the new legislation are as follows: 

Earlier notification deadline for reportable sellers

The deadline for platform operators to notify reportable sellers of the data they wish to transfer to the tax authorities as been brought forward to 10 January of the year following the reportable period (i.e., the calendar year in scope) from 31 January. 

This change allows sellers more time to provide feedback or correct any inaccuracies before the data is reported to the authorities.

The new deadline applies to all reportable sellers, including individuals and legal entities.

Stricter reregistration conditions for platform operators

Platform operators whose registration was previously revoked must now fulfil stricter conditions for reregistration in Belgium.

They must guarantee compliance and resolve any outstanding reporting obligations before reregistration, as outlined in the amended article 321septies of the Income Tax Code 1992.

The Belgian authorities may also request the European Commission to remove noncompliant operators from the central register under specific conditions.

Extended data retention periods

Platform operators must retain data for excluded sellers for a period of 10 years, which is significantly longer than the previous requirement of 36 months.

Revised penalty structure

Authorities now have discretion to waive penalties for certain noncompliance issues beyond the control of responsible parties.

Additionally, the king is now empowered to establish specific guidelines for how penalties are applied and customised by competent judges.

New provisions for personal data processing issues

Additional rules have been introduced to address challenges related to data breaches and processing of personal data.

Deloitte Belgium comments

These updates underscore the importance of timely compliance for platform operators. Calendar year 2024 is the first reporting period for which the new reporting obligations apply, requiring platform operators to notify sellers of the reportable DAC 7 data concerning them by 10 January 2025 and to submit their DAC 7 data by 31 January 2025.