Date
13 December 2024

Tag

Active

Country
Estonia Estonia
Geographical scope
National
Type
  • Type

    Taxation

    Legal
View Initiative

Description

Starting 2024, online platforms like Airbnb, Wolt, and Yaga will be required to report the income of service providers and sellers to the Estonian Tax and Customs Board (MTA). The reporting obligation will be triggered when service providers and sellers reach 30 transactions or €2,000 in revenue.

Platform managers must report income for both Estonian and EU taxpayers and share data with other countries' tax authorities. The first report will be due by January 31, 2024, for 2023 data.

The new rules are part of Estonia’s adoption of the EU’s DAC7 tax directive, aimed at improving tax verification and transparency. Failure to comply with the reporting obligation could result in penalties as well as full or partial blockage of platform managers’ activities.


Additional metadata

Keywords
income, taxation, regulatory changes
Actors
Government

Sources

Citation

Eurofound (2024), Online platforms to report income tax (Initiative), Record number 4455, Platform Economy Database, Dublin, https://apps.eurofound.europa.eu/platformeconomydb/online-platforms-to-report-income-tax-110204.