Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 443 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in November 2025 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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The database currently contains 443 entries and was last updated in November 2025.
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Italy
In early 2023, Italy implemented the European Union's seventh Directive on Administrative Cooperation (DAC7) through Legislative Decree no. 32. This legislation marks a significant step towards increasing tax transparency in the digital economy by creating new, mandatory reporting obligations for the operators of online platforms.
The core of the decree requires digital platform operators—whether they facilitate the sale of goods, the rental of property and transport, or the provision of personal services—to collect, verify, and maintain detailed information about the individuals and businesses who earn income through their sites. This due diligence process covers key identity and financial data, such as tax identification numbers and bank account details.
Annually, these platform operators must report this information, along with the total income earned by each seller during the year, directly to the Italian Revenue Agency (Agenzia delle Entrate). This data is then automatically shared with the tax authorities in other EU member states where the sellers reside.
While the legal responsibility falls on the platforms, the practical impact on platform workers and other gig economy participants is substantial. The system effectively ends the era of income being potentially invisible to tax authorities. It ensures that earnings from platform work are systematically reported, creating a new level of tax visibility and significantly reinforcing the need for workers to accurately declare their income.
Implementation of Council Directive (EU) 2021/514 of 22 March 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation, which among others, aims to prevent tax evasion.
The platform economy is one of those moving targets, which, despite receiving increasing media and policy attention, has proven difficult to regulate. Given the heterogeneity of employment relationships, business models, types of platform work and cross-border issues, this is not surprising.
Technological change is accelerating as the capacity of electronic devices to digitally store, process and communicate information expands. Digitalisation is transforming the EU economy and labour markets: nearly one-third of EU workplaces are categorised as highly digitalised. What are the implications of the digital revolution for employment and work?
The rapid rise of the platform economy has led to a marked transformation of European labour markets, and existing regulatory frameworks and voluntary initiatives have yet to catch up. While platform work offers opportunities for workers and employers and potentially contributes to innovation, economic growth and competitiveness in the EU, it has been criticised from the beginning because of the poor employment and working conditions often experienced by workers.
While 2020 may come to be seen as the year platform work gathered pace and started to go mainstream – thanks in large part to COVID-19 containment measures sparking an increase in food and grocery delivery – 2021 could be the year that regulation of platform work is set in motion.
