The Finnish Parliament accepted Bill No. HE 140/2025 vp on October 9, proposing amendments to digital platform reporting obligations under EU Directives 2021/514 (DAC7) and 2023/2226 (DAC8), with implementation scheduled for January 1, 2026.
Expanded reporting scope
The amendments extend reporting obligations beyond EU jurisdictions to cover sales and rental activities of sellers residing in countries participating in the Multilateral Competent Authority Agreement on automatic exchange of information for digital platform income (MCAA-DPI). This includes rental of properties, parking spaces, and immovable property located in participating jurisdictions.
Platform operators must comply with updated due diligence procedures and meet enhanced information exchange requirements. Exchanges under MCAA-DPI must occur within four months after the reporting period ends.
Implementation timeline
The first reporting covering non-EU countries is due by January 31, 2027, with the initial exchange between competent authorities scheduled for April 30, 2027, covering 2026 data. This timeline aligns with the broader international framework for automatic information exchange on digital platform income.
Context
The amendments represent Finland's alignment with expanding international cooperation on digital platform taxation and information sharing. The extension to non-EU jurisdictions through MCAA-DPI reflects the global nature of digital platform operations and the need for comprehensive reporting frameworks that match the cross-border nature of these business models.
