DAC7 and DAC8 reporting obligations updated for platforms and crypto providers

On October 2, 2025, the Danish Official Gazette published two executive orders—No. 1159/2025 and No. 1155/2025—introducing updated reporting rules under EU Directives DAC7 and DAC8. The new obligations will take effect from January 1, 2026.

Platform operator rules under Executive Order No. 1159/2025 (DAC7/DAC8)

The order introduces an EU-wide identification service (ID service), allowing platform operators to verify a seller’s identity and tax residence via a free electronic process provided by EU member states or the EU itself. If operators use this service, they are exempt from reporting certain seller details—provided they still submit the seller’s name, identifier, and issuing country.

The Danish tax authority will also manage platform operator registration and deregistration through a central register. Additionally, the required data set has been expanded to include name, address, electronic contact details, websites, and municipality of residence.