DAC 7 The Italian disclosure obligation for the digital platform operators begins.

The Italian Government has approved the Legislative Decree no. 32/2023 (hereinafter the “Decree”), implementing the European Directive 2011/16/EU (hereinafter “DAC 7”); the mandatory Italian disclosure obligation is underway.

In general terms, the DAC 7 aims at collecting the data and information related to the transactions carried out on the digital platforms, which allow economic operators to offer their services in exchange for payment. Some exceptions are still detectable.