Greece Gazettes Law Transposing DAC7 EU Directive on AEOI for Digital Platform Operators

The Greek Official Gazette Sept. 7 published Law No. 5047/2023, transposing EU Council Directive 2021/514 (DAC7) on administrative cooperation in the field of taxation, regarding the mandatory automatic exchange of financial account information (AEOI) for digital platform operators. The law includes measures: 1) requiring digital platform operators to report information on sellers concluding transactions on their platforms, including information on identity and remuneration received; 2) establishing reporting procedures and deadlines; 3) establishing requirements for the mandatory interconnection of electronic fund transfer terminals at local and foreign points of sale; 4) setting due diligence requirements, data submission requirements, recordkeeping requirements, and …

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