implementation of "DAC 7" into national tax law (DPMG)

The Directive on Administrative Cooperation 7 introduced reporting obligations for digital platform operators, among other things. The purpose of this directive is to prevent tax fraud, tax evasion and tax avoidance. This directive had to be transposed into national law by December 31, 2022. Austria has complied with this directive with the DPMG Implementation Act, which came into force on January 1, 2023. The question now is how the requirements of the directive have been transposed into Austrian law. For this purpose, DAC 7 is first analyzed before the Austrian transposition law - the Digital Platforms Reporting Obligations Act - is examined in more detail.