Випуск: № 6, 2025
Doi: https://doi.org/10.37634/efp.2025.6.1
У статті досліджено ключові положення Директиви ЄС 2021/514 (DAC7), що регулює автоматичний обмін податковою інформацією про доходи, отримані через цифрові платформи. Розглянуто основні вимоги до звітності операторів цифрових платформ, обсяг інформації, що підлягає передачі контролюючим органам. Особливу увагу приділено аналізу положень законопроєкту, спрямованого на імплементацію положень DAC7 в українське законодавство, з урахуванням міжнародних зобов’язань України.
Ключові слова : DAC7, оподаткування, оператори цифрових платформ, цифрова економіка, податкове законодавство, євроінтеграція, ОЕСР, податкові правовідносини, податкова звітність
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