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PwC's Tax Bites Podcast

DAC 7

PwC's Tax Bites Podcast

PwC Belgium

Bites, Business, Workforce, Legal, Tax

5.01 Ratings

🗓️ 28 January 2026

⏱️ 25 minutes

🧾️ Download transcript

Summary

In this episode, Pieter sits down with Niels D'Hondt and Jeroen Aerts to unpack the DAC 7 reporting obligation. Our specialists break down what platform operators need to know: who qualifies as a reporting platform operator, what information must be collected and reported, and the key deadlines to keep in mind. We discuss the practical challenges of implementing DAC 7 compliance—from due diligence procedures to data gathering and system requirements. We also touch on the penalties for non-com...

Transcript

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0:00.0

Hello everyone, welcome to the PWC TextBite podcast series.

0:10.0

My name is still Peter Dre and I'm very happy that I can invite two speakers today around the topic of DAC 7.

0:18.0

DA7, many of you may wonder, what is that exactly?

0:21.6

Well, that's exactly what we're going to talk about in this podcast, what it is, what the

0:25.8

impact is, and why this is relevant for all of you.

0:28.9

I'm not going to do that by myself.

0:30.5

I invited two experts in my recording studio for that.

0:34.2

First of all, I have Nealz Donk with me.

0:36.8

Nealz is, besides being a member of our

0:39.4

indirect tax team, also an expert in DAC 7, but also focuses on e-invoicing and e-reporting. So he's

0:46.0

actually part of the center of excellence we have around these topics in Belgium. But so he's also

0:51.0

very deep into the topic of DAC 7. So I invited him to discuss about it today.

0:56.0

But also, Yurun Arz is here.

0:59.0

Yurun is actually a member of our technology and AI team in PWC

1:03.0

and works a lot with data and processes around tax reporting.

1:08.0

DAX 7, as you will learn in the podcast, is a tax reporting.

1:12.8

A lot to do with data.

1:14.7

So I think I want Yerun's views also on the processes and the challenges around that.

1:19.5

But before we start with that, first of all, let's recap, Neels, maybe.

1:24.7

What is DAC 7 for the audience?

1:26.5

Can you elaborate a little bit? Thank you, Peter. What is DAC 7 for the audience? Can you elaborate a little bit?

1:29.5

Thank you, Peter. And also, thanks for having us on this topic. So indeed, a short brief recap on

...

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