Dutch Implementation Policy Notice on collection and verification requirements for reporting platform | Deloitte Netherlands


Dutch Implementation Policy Notice on collection and verification requirements for reporting platform operators

Dutch legislator provides practical guidance on reporting requirements

Recently, the Dutch government published guidance in relation to the DAC7 rules that were implemented and entered into force on 1 January 2023 by means of an Implementation Policy Notice. It concerns the collection and verification requirements for reporting platform operators aimed at the automatic exchange of data regarding the platform economy.

6 February 2023


To comply with the reporting requirements as a result of the implementation of the DAC7 regulation, reporting platform operators are required to collect specific information on sellers using their digital platform. The Ministry of Finance published guidance on the collection and verification requirements of platform operators by means of an Policy Notice. This Notice entered into force on 1 January 2023. It also contains an explanatory memorandum on the interpretation and application of the requirements.

Below we have highlighted to most important points of the Decree.

Verification of information regarding the seller

The platform operator must assess whether the information provided by the seller is reliable by verifying these against all documents and information which it has on file. In addition, in case the seller is established in an EU Member State, the platform needs to verify the VAT identification number of the seller in the VIES system. In case the seller is established in a non-EU country with which the Netherlands has an agreement for the reciprocal exchange of information, the platform operator needs to use all electronic interfaces made available by that country to verify the information (free or paid).

With regard to sellers which are already registered on the website as of 1 January 2023 or as of the date the platform becomes a reportable platform, the platform can limit the verification of the information to the electronic registers which he has at its disposal if reliable.

In order to mitigate the investment on verification costs, the Notice describes in which situations the platform does not have to re-verify the information in certain cases. This is for example the case if (i) the platform has gathered and verified the information in the last 36 months or the seller has re-confirmed the information during that period and (ii) the platform has no reason to believe that the information is no longer correct. In this respect, a platform can in principal not rely on information in previous filing periods in case there is a reason to believe that information is no longer reliable. An exception could be in place if the seller is established in a non-EU country with which the Netherlands has an agreement for the reciprocal exchange of information.

Finally, for non-active users who were not active during a calendar year, the platform is not obligated to gather and verify the required information.

Register to comply with DAC7 requirements

Platforms are required to record in a register elaborating on what measures have been taken to ensure that the platform meets the information gathering and verification requirements. In this document the platform also needs, among others, to include what sources have been used to verify the information kept on file. Also applicable exceptions must be included and the process of why the exception has been applied should be elaborated.

According to the accompanying explanations, similarly to the other documentation, these registers should be keptfor 7 years after the reporting period.

Reporting period

For new sellers the platform must complete its onboarding process ultimately on the 31st of December of the reporting period in which the seller signed up for the platform. For the first reporting period (i.e., 2023) that would mean that all new sellers have to be identified ultimately on 31 December 2023. The first reporting period ends 31 January 2024.

There is an extended verification period for platforms to report existing sellers which were already signed up prior to 1 January 2023. For these sellers the verification process must be completed ultimately on 31 December 2024. Please note that sellers who were already signed up on the platform but have not yet been verified, do not need to be included in the first DAC7 filing and the extended deadline is applicable as mentioned above. However, in case the verification for existing sellers is already finalized prior to 31 December 2023, these sellers still need to be included in the first reporting period.

Non-compliant sellers

In case a seller does not provide the required information after two reminders after the initial request for information, the platform must close seller’s account and needs to ensure that the seller will re-register on the platform.


Last but not least, we want to point out that this Policy Notice does not contain any provision on penalties. Penalties can however be imposed to the platform if the DAC7 requirements are not met. In particular, penalties can be imposed on failing to report, late reporting or inaccurate information provided by the platform operator and/or the sellers. These potential penalties are based on existing national law. The penalties can be imposed to a maximum of EUR 900,000 or even criminal charges, at the inspector’s discretion. However, the penalty must be proportionate in each specific case.

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