Exchange of information reported by Platform Operators (MRDP/DAC7)


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The digitalization of the economy has been rapidly increasing in recent years. The growing digital platform economy and the cross-border dimension of platform operator services pose challenges to tax authorities, especially when revenues or taxable amounts are transferred through digital platforms based in other jurisdictions.

In June 2020 the Organization for Economic Cooperation and Development (OECD) published the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. In March 2021 the European Union (EU) published the Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7), which defines the reporting obligations for digital platform operators. In December 2022 the provisions of the directive were transposed into the Slovene legislation through an amendment to the Tax Procedure Act.

In accordance with Chapter III.Č of Part Four of the Tax Procedure Act (hereinafter TPA), reporting platform operators (hereinafter: RPOs) shall report the information about relevant activities performed by reportable sellers through digital platforms to the competent Slovene tax authority (hereinafter: FURS). Relevant activities are activities carried out for Consideration and being one of the following:

  • rental of immovable properties, including both residential and commercial property, as well as any other immovable property and parking spaces,
  • personal services,
  • the sale of goods, and
  • the rental of any mode of transport.

FURS will receive the following information about reportable sellers from the RPOs:

  • identification data of the reportable seller registered on the platform,
  • data on received consideration, withheld fees, commissions, and taxes,
  • information on the number of relevant activities performed and the financial account to which the consideration has been transferred, and
  • for each rented property, information on the type, address, and identification of the property, as well as the number of days rented.

A reportable seller is any active seller, other than an excluded seller, that:

  • is a resident of the Republic of Slovenia (hereinafter: RS) or any other Member state or
  • has rented an immovable property located in the RS or in any other Member state.

If the RS has concluded a multilateral or bilateral competent authority agreement with third countries, the reportable seller is also an active seller that:

  • is a resident of that third country or
  • has rented an immovable property located in the third country.

The RPO shall report in the RS if:

  •  It is not
    • an excluded platform operator (EPO) or
    • a qualified Non-Union platform operator


    • it is a resident for tax purposes in the RS or
    • it is incorporated under the legislation of the RS or
    • has its place of management in the RS or
    • has a permanent establishment in the RS.

If a RPO operator meets several above-mentioned conditions in different Member states, it can select the Member state in which it will report but it shall inform all interested Member states about its decision.

A platform operator is a foreign platform operator (hereinafter: FPO) if

  • it does not fulfil any of the abovementioned criteria, and
  • it is not a qualified Non-Union platform operator, and
  • it facilitates the carrying out of:
    • a relevant activity by a reportable seller, or
    • a relevant activity involving the rental of immovable property located in the Member state.

A FPO must register in one of the MSs when commencing its activity as a platform operator and can freely choose the Member state for single registration in the EU.

If the FPO wants to register in the RS, it must submit an application for the registration of FPO to FURS through the eDavki State Tax Portal.

Excluded platform operators (hereinafter: EPO) are not obliged to report. An EPO is a platform operator which has demonstrated upfront and annually to the satisfaction of the competent authority of the Member State to which the platform operator otherwise would have had to report that the platform’s entire business model is such that it does not have reportable sellers.

A platform operator seeking to obtain the EPO status in the RS shall submit an application to FURS through the eDavki State Tax Portal.

FURS communicates information about FPO and EPO to the EU’s DAC7 Central Register.

The reporting period is the calendar year. RPOs provide information from Article 255.aa of TPA until January 31 of the year following the calendar year in which the seller is identified as a reportable seller. The information is to be provided in the manner and format in accordance with the Rules on the implementation of the Tax Procedure Act.

The first time RPOs must provide information is for the reporting periods starting from January 1, 2023. The information must be submitted to FURS by January 31, 2024.

If a RPO has not identified any reportable sellers for the calendar year being reported, it must inform FURS.

RPOs shall carry out due diligence procedures (hereinafter: DDP) to identify reportable sellers and collect their data in accordance with paragraphs A to E of Section II of Annex V of Directive 2011/16/EU. RPOs shall complete the DDP by December 31 of each reporting period. RPOs keep records of the DDP for five years after the end of the reporting period to which they refer.

FURS checks whether RPOs comply with the DDP and reporting requirements referred to in Sections II and III of Annex V of Directive 2011/16/EU.

FURS communicates information about FPOs and EPOs to the EU’s DAC7 Central Register.

FURS, by means of automatic exchange of information (AEOI), communicates certain information about each reportable seller to the competent authority of the Member state of which the seller is a resident, or, in case of sellers providing rental of immovable properties, (also) to the competent authority of the Member state in which the property is located. AEOI shall take place within two months after the end of the reporting period, e. g. by February 28 of 2024 for the 2023 reporting period.

For additional information please contact: dac7.fu(at)