Excluded platform operators – how to submit a statement to the Tax Administration
From 2023, platform operators must collect information on sales and rentals they have facilitated via digital platforms. The operator must give the information on an annual information return and submit it to the Tax Administration. Read more about the information-reporting requirement concerning platform operators
This guidance is addressed to platform operators that are relieved from the requirement to submit information if certain conditions are fulfilled (excluded platform operators).
No annual information return needs to be submitted if the platform operator demonstrates upfront and on an annual basis that its entire business operation fulfils the following conditions:
- The operator’s platform is only used by sellers for whom there is no need to provide information regarding the sales carried out. Such excluded sellers are:
- Governmental entities, including State and Municipal agencies.
- Companies listed on the stock exchange.
- Hotels and other entities for which the platform operator facilitated more than 2,000 rentals of immovable property.
- Sellers for which the platform operator facilitated fewer than 30 sales of goods, and for which the total amount of consideration did not exceed €2,000 during the year.
- The operator’s platform has only non-Union sellers that have not rented out immovable property in the EU through the platform.
Send the statement in advance if your platform has no reportable sellers
Platform operators can be relieved from the requirement to submit annual information only if they send a statement to the Tax Administration in advance, for every year, affirming that their business model is such that it does not have reportable sellers.
The statement must be sent before the end of the reporting period consisting of a calendar year: this way, the statement for the 2023 reportable period must be sent by 31 December 2023. Platform operators are required to send a new statement every year to indicate that their previous affirmation continues to be valid.
The statement can be sent before the reportable calendar year begins if the operator can demonstrate that no reportable sellers will use the platform during the reportable period. If the operator has sent the statement beforehand (for example, before 31 December 2023 for the 2024 reportable period), the operator does not need to collect information on the sales carried out nor comply with the due diligence procedures. However, if necessary, the operator must provide proof for the Tax Administration that it has not had any reportable sellers.
Alternatively, the operator can submit an annual information return indicating that there have been no relevant reportable activities on the platform (a ‘nil’ return).
How to submit the statement
Please always contact us at the following e-mail address before submitting your affirmation statement: Alustapalveluraportointi.DAC7(at)vero.fi. When contacting us, please indicate that you wish to affirm your status as an excluded platform operator. You will receive a reply with further instructions on how to submit the statement.
What information do excluded platform operators need to send?
You can draw up the statement in free text. However, the statement must be in writing. Please provide the following identification information on the platform operator:
- name
- postal address
- websites and other electronic addresses (e.g., e-mail address)
- tax identification numbers (the tax identification number (TIN) in the state of domicile, other registration number or company ID in the state of domicile)
Please describe the operator’s business model with sufficient accuracy. The description must clearly indicate that the operator’s entire business model is such that it does not have reportable sellers.
After your statement has arrived at the Tax Administration, you will receive an acknowledgement of receipt.
If any changes take place to the information provided, please contact us by e-mail: Alustapalveluraportointi.DAC7(at)vero.fi.
The Tax Administration will pass on the information on the excluded operator, including any changes, to the central register established by the European Commission, in order to make the information available to all EU countries.
Please remember to submit a statement every year to affirm that your previously given statement and the granted exclusion are still valid.