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Estonia · Law · SE

732

Act on the Amendment of the Tax Information Exchange Act and the Tax Organization Act (transposition of the Administrative Cooperation Directive)

avaldatud riigiteatajasEstonia· Riigikogu· ET

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24 October 2022

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AVALDATUD_RIIGITEATAJAS

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14 December 2022

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Summary

Eelnõu muudatuste kohaselt hakkavad platvormihaldurid nagu AirBnB, Amazon, Bolt, Uber, Etsy, Booking.com Maksu- ja Tolliametile (MTA) esitama teavet platvormidel tegutsevate müüjate ja teenuspakkujate ning nende teenitud tulu kohta. Praegu toimub andmevahetus platvormidega vabatahtlikkuse alusel. MTA on sõlminud osa platvormidega kokkulepped ja need platvormid edastavad vabatahtlikult MTA-le teavet müüjate kohta, kes on selleks nõusoleku andnud. MTA hinnangul moodustab selliselt deklareeritud tulu aga väikese osa tegelikult teenitud tulust, sest vabatahtlikult esitavad andmeid vähesed platvormid.

Machine translation from Estonian. The official text remains authoritative.

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28 official files

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