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Dr. Timea Bodrogi-Szabó

Dr. Timea Bodrogi-Szabó is an associate in Hegymegi-Barakonyi and Partner Baker & McKenzie Attorneys-at-Law in Budapest.

In March 2021, the EU approved new reporting rules in a directive known as DAC7. The directive will require the operators of online platforms for the sale of goods and certain services, to collect, verify and share data on their sellers and their transactions concluded on the online platform. EU member states have until 31 December 2022 to implement DAC7 into national law. Certain platform operators will become a reporting platform and will need to start collecting and verifying data points in compliance with the DAC7 reporting requirements. The collected data points must be reported to the tax authorities of the relevant EU member state annually.