Guide

Digital Platforms & Tax Compliance Guide

A practical tax-compliance guide for marketplaces, listing platforms, social networks, SaaS and digital-service models: classifying the platform role and mapping the VUK 595 BTRANS scope, data set, reporting calendar and evidence chain to the real business model.

Articles in this guide (1)

VUK Communiqué No. 595: Digital Platforms Do Not Report the Same Data September 7, 2026 · authority
Communiqué No. 595 gives hosting and social-network providers a separate data set. A platform's role determines which identity, listing, payment and bank data it reports.