Who
In accordance with provisions of point (b) of subparagraph A(4) of Section I of Annex V of Council Directive 2021/514/EU foreign platform operators (FPO) are those platform operators, who are neither residents for tax purposes, nor incorporated or managed in a Member State, nor have a permanent establishment in a Member State, but facilitate the carrying out of a Relevant Activity by Reportable Sellers or a Relevant Activity involving the rental of immovable property located in a Member State and are not Qualified Non-Union platform operator. FPO may register with the competent authority of any Member State when it commences its activity as a platform operator.
In accordance with provisions of subparagraph A(3) of Section I of Annex V of Council Directive 2021/514/EU excluded platform operator means a platform operator which has demonstrated upfront and on an annual basis to the satisfaction of the competent authority of the Member State to which, in accordance with the rules laid down in subparagraphs A(1) to A(3) of Section III, the platform operator otherwise would have had to report that platform’s entire business model is such that it does not have Reportable Sellers. In accordance with provisions of Articles 255ž and 255aa of the ZDavP-2 the excluded platform operators are not liable to perform the due diligence procedures and to comply with the reporting requirements (they are not reporting platform operators).
When
In accordance with provisions of paragraph one of Article 255aj of the ZDavP-2 foreign platform operators (FPO) shall register in the Member State of single registration (they may select the Member State by themselves) when they start performing activities as platform operators.
Excluded platform operators (EPO) shall demonstrate upfront and on an annual basis to the satisfaction of the competent authority of the Member State that the Platform’s entire business model is such that it does not have Reportable Sellers. It is considered that platform operators have proven the compliance in time with conditions for obtaining the status of excluded platform operators if they obtain such status (they receive a positive decision from FURS) by 31 January of the year, which follows the reporting period. Example: for the reporting period of 2023 platform operators may submit the application for registration (obtaining the status of excluded platform operators) from 3 January 2023 onwards and they shall receive a positive decision from FURS by 31 January 2024. If platform operators fail to obtain the status of excluded platform operators by 31 January 2024, they shall comply with requirements as regards reporting of information and performing the due diligence procedures as envisaged in Chapter III.Č of Part four of the ZDavP-2. As regards the preceding paragraphs it is reasonable that platform operators submit the application for obtaining the status of excluded platform operators for the reporting period of 2023 by 30 November 2023.
Where and how
Foreign platform operators submit the application for registration by entry of the data in DAC7 Form for Registration of Foreign and Excluded Platform Operators. On the title page of the form (under Foreign Platform Operators) they select Registration and changes of registration data.
Platform operators, who want to obtain the status of excluded platform operators, submit an application for registration by entry of data in DAC7 Form for Registration of Foreign and Excluded Platform Operators. On the title page of the form (under Excluded Platform Operators) they select Registration and changes of registration data.
The form is submitted electronically via eDavki portal.