DAC7: Austrian Ministry of Finance (BMF) releases technical details on reporting procedure
With the Austrian Digital Platform Reporting Requirement Act (DPMG) entering into force on 1 January 2023, operators of certain digital platforms are now obligated for the first time to report to the Austrian Tax Authority among others tax-relevant information on reportable suppliers concerning the year 2023 by 31 January 2024. The BMF has now released information on the technical details of the reporting procedure.
Key points
On its website, the BMF has released details on the provisions for the transmission of DAC7 reports and the mechanism for rectifications and corrections.
Aside sample XML schemas, an XML schema user guide and a list of error codes, the website contains general information for reporting platform operators. In addition to the technical provisions for DAC7 reports (incl. correction and exemption reports), from the information available it appears that
- multiple (at least two) rectifications of the same data are possible, and
- size limitations apply to initial and correction reports (20 MB each). According to the BMF’s estimates, data of up to 2,000 suppliers can be communicated per initial report. If larger data sets or a greater number of suppliers need to be communicated, multiple initial reports shall be filed.
As was expected, the platform operator subject to the reporting obligation will be provided the opportunity to either file their reports as XML files via the web portal or via an HTTP-based web service. The portal for digital platforms will be accessed via FinanzOnline. Access for tests will be granted as of 14 October 2023.
Outlook
Soon, the first reports are due. Thanks to the BMF’s release of information, companies concerned can finally look into the reporting technology. We are happy to advise and support you in the technical implementation of DAC7.
For more information, please consult our PwC DAC7 site (available in German).
Authors: Sophie Schönhart, Sophie Heindl
