Entry into force of the legal requirement for online platform operators to collect and report to the tax authorities data on transactions carried out on online platforms

Aiming to ensure fair taxation of online economic activities national legislation is amended to oblige online platform operations to collect and report data on transactions carried out on online platforms to the tax authorities by 31 January of the year following the calendar year to which the information relates. 

The State Tax Inspectorate received the first set of data by 31 March 2024.