DAC7 and the Digital Platform Economy: When Tax Transparency Meets Market Reality
The EU’s DAC7 Directive reshapes tax transparency in the platform economy. What began as targeted gig-economy oversight now extends to almost every digital marketplace transaction—rental, goods, and services alike. Platforms must collect, verify, and report seller data under complex OECD XML rules, facing cross-border inconsistencies and high compliance costs. The result: greater fiscal transparency, but also higher barriers for start-ups and unintended advantages for incumbents.
