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2025. évi LXXIII. törvény a digitális platformokról származó jövedelemre vonatkozó automatikus információcseréről szóló illetékes hatóságok közötti többoldalú Megállapodás kihirdetéséről - Hatályos Jogszabályok Gyűjteménye
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Hatály: ( 2025.XII.2. - )
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2025. évi LXXIII. törvény
a digitális platformokról származó jövedelemre vonatkozó automatikus információcseréről szóló illetékes hatóságok közötti többoldalú Megállapodás kihirdetéséről *
[1] E törvény célja a digitális platformokról származó jövedelemre vonatkozó automatikus információcseréről szóló illetékes hatóságok közötti többoldalú Megállapodás, valamint az annak hátteréül szolgáló modellszabályok hazai jogrendbe történő átvétele.
[2] A törvény a hazai jogrendbe való átvétellel elismeri az érintett államokkal való kapcsolatokban a Megállapodás, valamint az annak hátteréül szolgáló modellszabályozás kötelező hatályát.
[3] Az [1] preambulumbekezdésben említett cél megvalósítása érdekében az Országgyűlés a következő törvényt alkotja:
1. § Az Országgyűlés e törvénnyel felhatalmazást ad a digitális platformokról származó jövedelemre vonatkozó automatikus információcseréről szóló illetékes hatóságok közötti többoldalú Megállapodás (a továbbiakban: Megállapodás) kötelező hatályának az 1. mellékletben meghatározott államok viszonylatában történő elismerésére.
2. § Az Országgyűlés a Megállapodást e törvénnyel kihirdeti.
3. § (1) A Megállapodás, valamint az adatszolgáltatási modellszabályok hiteles angol nyelvű szövegét a 2. melléklet tartalmazza.
(2) A Megállapodás, valamint az adatszolgáltatási modellszabályok hivatalos magyar nyelvű fordítását a 3. melléklet tartalmazza.
4. § A Megállapodás végrehajtása során az adó- és egyéb közterhekkel kapcsolatos nemzetközi közigazgatási együttműködés egyes szabályairól szóló 2013. évi XXXVII. törvény szabályait kell alkalmazni.
5. § (1) Ez a törvény – a (2) bekezdésben meghatározott kivétellel – a kihirdetését követő napon lép hatályba.
(2) A 2–4. §, valamint a 2. és 3. melléklet azon időpontban lép hatályba, amikor a Megállapodás 7. részének 2. bekezdésében meghatározott feltétel elsőként teljesül Magyarország és egy – 1. melléklet szerinti – más részes állam vonatkozásában, és ezáltal a Megállapodás, valamint az adatszolgáltatási modellszabályok hatályba lépnek. *
(3) A Megállapodás, az adatszolgáltatási modellszabályok és a 2–4. §, valamint a 2. és 3. melléklet hatálybalépésének naptári napját – annak ismertté válását követően – a külpolitikáért felelős miniszter a Magyar Közlönyben haladéktalanul közzétett közleményével állapítja meg. *
6. § Az e törvény végrehajtásához szükséges intézkedésekről az adópolitikáért felelős miniszter gondoskodik.
1. melléklet a 2025. évi LXXIII. törvényhez
1. Argentína
2. Costa Rica
3. Egyesült Királyság
4. Izland
5. Kanada
6. Kolumbia
7. Norvégia
8. Új-Zéland
2. melléklet a 2025. évi LXXIII. törvényhez
„MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON AUTOMATIC EXCHANGE OF INFORMATION ON INCOME DERIVED THROUGH DIGITAL PLATFORMS
Whereas, the jurisdictions of the signatories to the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (the „Agreement”) are Parties of, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (the „Convention”);
Whereas, the jurisdictions intend to improve international tax compliance by further building on their relationship with respect to mutual assistance in tax matters;
Whereas, the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy were developed by the OECD/G20 BEPS Inclusive Framework to improve tax compliance;
Whereas, the jurisdictions interested in sending information consistent with the scope of exchange contemplated by Section 2 of this Agreement are required to have the necessary laws in place to implement the Model Rules, while jurisdictions may express an interest in receiving such information without implementing the Model Rules;
Whereas the Model Rules cover income derived from the provision of accommodation, transportation and other personal services, some jurisdictions may be interested to also exchange information in respect of the sale of goods and the rental of means of transportation facilitated by digital platforms;
Whereas, this Agreement is concluded to enable the automatic exchange of information collected pursuant to the Model Rules it can also be relied upon to permit exchanges of information on income from the sale of goods and the rental of means of transportation facilitated by digital platforms;
Whereas, some jurisdictions intend to rely on the information exchanged to promote upfront compliance and, where appropriate, the prefilling of tax returns;
Whereas, Chapter III of the Convention authorises the exchange of information for tax purposes, including the exchange of information on an automatic basis, and allows the Competent Authorities of the Jurisdictions to agree on the scope and modalities of such automatic exchanges;
Whereas, Article 6 of the Convention provides that two or more Parties can mutually agree to exchange information automatically, the exchange of the information will be on a bilateral basis between the Competent Authorities;
Whereas, the Jurisdictions have, or are expected to have, in place by the time the first exchange takes place (i) appropriate safeguards to ensure that the information received pursuant to this Agreement remains confidential and is used solely for the purposes set out in the Convention, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Section 4 of this Agreement);
Whereas, the Competent Authorities of the Jurisdictions intend to conclude an agreement to improve international tax compliance based on automatic exchange pursuant to the Convention, without prejudice to national legislative procedures (if any), and subject to the confidentiality and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged thereunder;
Now, therefore, the Competent Authorities have agreed as follows:
SECTION 1
DEFINITIONS
1. For the purposes of this Agreement, the following terms have the following meanings:
a) the term „Jurisdiction” means a country or a territory in respect of which the Convention is in force and is in effect, either through signature and ratification in accordance with Article 28, or through territorial extension in accordance with Article 29, and which is a signatory to this Agreement;
b) the term „Competent Authority” means, for each respective Jurisdiction, the persons and authorities listed in Annex B of the Convention;
c) the term „Reporting Platform Operator” means, for each respective Jurisdiction that has implemented the Model Rules, any Platform Operator, other than an Excluded Platform Operator, that is resident for tax purposes in the Jurisdiction or, where a Platform Operator does not have a residence for tax purposes, either:
i. is incorporated under the laws of the Jurisdiction; or
ii. has its place of management (including effective management) in the Jurisdiction;
d) the term „Government Verification Service” means, for each respective Jurisdiction, an electronic process made available by a Jurisdiction to a Platform Operator for the purposes of ascertaining the identity and tax residence of a Seller, as specified in the notification pursuant to subparagraph 1(f) of Section 7;
e) the term „Model Rules” means Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (which includes the Commentaries), developed by the OECD/G20 BEPS Inclusive Framework;
f) the term „Additional Activity” means a) the sale of Goods; or b) the rental of a means of transportation for Consideration;
g) the term „Relevant Service” means a) the rental of immovable property; or b) a Personal Service for Consideration;
h) the term „Extended Scope” means the extension to the scope of the Model Rules to also cover the Additional Activities;
i) the term „Co-ordinating Body Secretariat” means the OECD Secretariat that, pursuant to paragraph 3 of Article 24 of the Convention, provides support to the co-ordinating body that is composed of representatives of the competent authorities of the Parties to the Convention; and
j) the term „Agreement in effect” means, in respect of any two Competent Authorities, that both Competent Authorities have indicated their intention to automatically exchange information with each other and have satisfied the other conditions set out in paragraph 2 of Section 7.
2. Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time under the law of the Jurisdiction applying the Agreement, such meaning being consistent with the meaning set forth in the Model Rules and the Extended Scope. Any term not otherwise defined in this Agreement or in the Model Rules or the Extended Scope will, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Jurisdiction applying this Agreement, any meaning under the applicable tax laws of that Jurisdiction prevailing over a meaning given to the term under other laws of that Jurisdiction.
SECTION 2
EXCHANGE OF INFORMATION WITH RESPECT TO REPORTABLE SELLERS
General Exchange Requirements
1. Pursuant to the provisions of Articles 6 and 22 of the Convention and subject to the applicable reporting and due diligence rules consistent with the Model Rules, each Competent Authority will annually exchange with the other Competent Authorities on an automatic basis:
a) the information obtained pursuant to such rules and specified in paragraphs 3 and 4 of Section 2 provided it and the other Competent Authority have both lodged a notification pursuant to subparagraph 1(a)(i) of Section 7;
b) the information obtained pursuant to such rules and specified in paragraph 5 of Section 2, provided it and the other Competent Authority have both lodged a notification pursuant to subparagraph 1(b)(i) of Section 7;
c) the information obtained pursuant to such rules and specified in paragraphs 3 and 4 of Section 2 and, provided it has lodged notifications pursuant to subparagraphs 1(a)(i) and 1(c)(ii) of Section 7 and the other Competent Authority has lodged a notification pursuant to subparagraph 1(a)(ii) of Section 7;
d) the information obtained pursuant to such rules and specified in paragraph 5 of Section 2, provided it has lodged notifications pursuant to subparagraphs 1(b)(i) and 1(d)(iii) of Section 7 and the other Competent Authority has lodged a notification pursuant to subparagraph 1(b)(ii) of Section 7; and
e) the information obtained pursuant to such rules and specified in paragraph 5 of Section 2, provided it has lodged notifications pursuant to subparagraphs 1(b)(i) and 1(d)(ii) of Section 7 and the other Competent Authority has lodged notifications pursuant to subparagraph 1(a)(i) and 1(b)(ii) of Section 7.
2. Notwithstanding paragraph 1, no information is to be sent pursuant to this Section to a Competent Authority that has lodged a notification pursuant to subparagraph 1(e) of Section 7.
Exchange of Information on Relevant Services with Jurisdiction of Residence
3. In relation to each Reporting Platform Operator that has identified a Reportable Seller that is resident in another Jurisdiction, the following information is to be exchanged with the Competent Authority of such Jurisdiction:
a) the name, registered office address and TIN of the Reporting Platform Operator, as well as the business name(s) of the Platform(s) in respect of which the Reporting Platform Operator is reporting;
b) the name, Primary Address, TIN(s), including the Jurisdiction of issuance, and date of birth (in case of an individual) of each Reportable Seller and, in the case of any Reportable Seller that is an Entity, the business registration number, unless the Reporting Platform Operator relied on a Government Verification Service to ascertain the identity and tax residence of a Reportable Seller;
c) in case the Reporting Platform Operator relied on a Government Verification Service to ascertain the identity and tax residence of a Reportable Seller, the name, Government Verification Service identifier, and any other TIN, including the Jurisdiction of issuance;
d) the Financial Account Identifier(s), insofar as the Jurisdiction of the Reportable Seller requires such information pursuant to a notification under subparagraph 1(j) of Section 7;
e) where different from the name of the Reportable Seller, the name of the holder of the financial account to which the Consideration is paid or credited, as well as any other identifying information reported by the Reporting Platform Operator with respect to that account holder;
f) for Relevant Services other than for the rental of immovable property:
i. the total Consideration paid or credited during each quarter of the Reportable Period and the number of such Relevant Services in respect of which it was paid or credited; and
ii. any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period.
g) for Relevant Services for the rental of immovable property:
i. the address and land registration number of each Property Listing;
ii. the total Consideration paid or credited during each quarter of the Reportable Period and the number of such Relevant Services provided with respect to each Property Listing in respect of which it was paid or credited;
iii. any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period; and
iv. the number of days each Property Listing was rented during the Reportable Period and the type of each Property Listing.
Exchange of Information on Relevant Services with Jurisdiction where Immovable Property is Located
4. In relation to each Reporting Platform Operator that has identified a Reportable Seller that provided Relevant Services for the rental of immovable property located in another Jurisdiction or that is paid or credited Consideration in connection with Relevant Services for the rental of immovable property located in another Jurisdiction, the following information is to be exchanged with the Competent Authority of such Jurisdiction:
a) the information specified in subparagraphs 3(a) and (c) through (e);
b) the name, Primary Address and date of birth (in case of an individual) of each Reportable Seller and, in the case of any Reportable Seller that is an Entity, the business registration number;
c) for Relevant Services for the rental of immovable property located in the Jurisdiction:
i. the address and land registration number of each Property Listing;
ii. the total Consideration paid or credited during each quarter of the Reportable Period and the number of such Relevant Services provided with respect to each Property Listing in respect of which it was paid or credited;
iii. any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period; and
iv. the number of days each Property Listing was rented during the Reportable Period and the type of each Property Listing.
Exchange of Information on Additional Activities
5. In relation to each Reporting Platform Operator that has identified a Reportable Seller that provided Additional Activities and that is resident in another Jurisdiction, the following information is to be exchanged with the Competent Authority of such Jurisdiction:
a) the information specified in subparagraphs 3(a) through (e);
b) the total Consideration paid or credited during each quarter of the Reportable Period and the number of Additional Activities in respect of which it was paid or credited; and
c) any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period.
SECTION 3
TIME AND MANNER OF EXCHANGE OF INFORMATION
1. For the purposes of the exchange of information in Section 2, the information exchanged will identify the currency in which each relevant amount is denominated.
2. With respect to paragraphs 3, 4 and 5 of Section 2 and paragraph 2 of Section 4, and subject to the notification procedure set out in Section 7, including the dates specified therein, information is to be exchanged commencing from the years specified. Competent Authorities shall use all reasonable efforts to exchange the information within two months after the end of the Reportable Period to which the information relates, and should proceed with exchanges no later than four months after the end of the Reportable Period to which the information relates. Notwithstanding the foregoing, information is only required to be exchanged with respect to a Reportable Period for which both Competent Authorities have this Agreement in effect on the basis of paragraph 2 of Section 7.
3. The Competent Authorities will automatically exchange the information described in Section 2 in the prescribed multilaterally agreed schema in Extensible Markup Language.
4. The Competent Authorities will transmit the information through the OECD Common Transmission System and in compliance with the related encryption and file preparation standards.
SECTION 4
COLLABORATION ON COMPLIANCE AND ENFORCEMENT
1. A Competent Authority will notify the other Competent Authority when the first-mentioned Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting or there is non-compliance by a Reporting Platform Operator with the applicable reporting requirements and due diligence procedures consistent with the Model Rules or the Extended Scope. The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.
2. To the extent such information is available, a Competent Authority that is notified by a Reporting Platform Operator that a Reporting Platform Operator in another jurisdiction is assuming reporting obligations for the first-mentioned Reporting Platform Operator will exchange the name, registered office address and TIN of each second-mentioned Reporting Platform Operator with the Competent Authority of the Jurisdiction of such Reporting Platform Operator. In addition, to the extent such information is available, a Competent Authority that is notified by a Reporting Platform Operator that it is assuming the reporting obligations for a Reporting Platform Operator in another jurisdiction will exchange the name, registered office address and TIN of each second-mentioned Reporting Platform Operator with the Competent Authority of the Jurisdiction of such Reporting Platform Operation.
SECTION 5
CONFIDENTIALITY AND DATA SAFEGUARDS
1. All information exchanged is subject to the confidentiality rules and other safeguards provided for in the Convention, including the provisions limiting the use of the information exchanged and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Competent Authority as required under its domestic law and specified in a notification under subparagraph 1(g) of Section 7.
2. To the extent permitted under applicable law, a Competent Authority will notify the Co-ordinating Body Secretariat immediately regarding any breach of confidentiality or failure of safeguards and any sanctions and remedial actions consequently imposed. The Co-ordinating Body Secretariat will notify all Competent Authorities with respect to which there is an Agreement in effect with the first mentioned Competent Authority.
SECTION 6
CONSULTATIONS AND AMENDMENTS
1. If any difficulties in the implementation or interpretation of this Agreement arise, a Competent Authority may request consultations with one or more of the Competent Authorities to develop appropriate measures to ensure that this Agreement is fulfilled. The Competent Authority that requested the consultations shall ensure, as appropriate, that the Co-ordinating Body Secretariat is notified of any measures that were developed and the Co-ordinating Body Secretariat will notify all Competent Authorities, even those that did not participate in the consultations, of any measures that were developed.
2. This Agreement may be amended by consensus by written agreement of all of the Competent Authorities that have the Agreement in effect. Unless otherwise agreed upon, such an amendment is effective on the first day of the month following the expiration of a period of one month after the date of the last signature of such written agreement.
SECTION 7
TERM OF AGREEMENT
1. A Competent Authority must provide, at the time of signature of this Agreement or as soon as possible thereafter, notifications to the Co-ordinating Body Secretariat:
a) confirming that its Jurisdiction:
i. has the necessary laws in place to implement the Model Rules and specifying the relevant effective dates with respect to the application or completion of the reporting and due diligence procedures; or
ii. does not have the necessary laws in place, but is interested in receiving the information specified in paragraphs 3 and 4 of Section 2;
b) to the extent applicable, confirming that its Jurisdiction:
i. has the necessary laws in place to implement the Extended Scope and specifying the relevant effective dates with respect to the application or completion of the reporting and due diligence procedures; or
ii. does not have the necessary laws in place, but is interested in receiving the information specified in paragraph 5 of Section 2;
c) to the extent applicable, confirming whether it will send the information specified in paragraphs 3 and 4 of Section 2 to Competent Authorities with respect to which this Agreement is in effect:
i. that have the necessary laws in place to implement the Model Rules; or
ii. that have expressed an interest in receiving such information.
d) to the extent applicable, confirming whether the Jurisdiction will send the information specified in paragraph 5 of Section 2 to Competent Authorities with respect to which this Agreement is in effect:
i. that have the necessary laws in place to implement the Model Rules and the Extended Scope;
ii. that have the necessary laws in place to implement the Model Rules; or
iii. that have expressed an interest in receiving such information;
e) if applicable, specifying that it will send, but not receive information under Section 2 of this Agreement;
f) if applicable, specifying the details of Government Verification Services accepted by its Jurisdiction;
g) if applicable, specifying safeguards for the protection of personal data;
h) demonstrating that it has in place adequate measures to ensure the required confidentiality and data safeguards standards are met;
i) specifying the Jurisdictions of the Competent Authorities with respect to which it intends to have this Agreement in effect, following national legislative procedures (if any); and
j) confirming whether the Jurisdiction wishes to receive Financial Account Identifiers for taxpayer matching purposes.
Competent Authorities must notify the Co-ordinating Body Secretariat, promptly, of any subsequent change to be made to the above-mentioned notifications.
2. This Agreement will come into effect between two Competent Authorities on the later of the following dates:
(i) the date on which the second of the two Competent Authorities has provided notification to the Co-ordinating Body Secretariat under subparagraphs 1(a),(c) and (h) through (j), including listing the other Competent Authority’s Jurisdiction pursuant to subparagraph 1(i), and, if applicable,
(ii) the date on which the Convention has entered into force and is in effect for both Jurisdictions.
3. The Co-ordinating Body Secretariat will maintain a list that will be published on the OECD website of the Competent Authorities that have signed the Agreement and between which Competent Authorities this is an Agreement in effect.
4. The Co-ordinating Body Secretariat will publish on the OECD website the information provided by Competent Authorities pursuant to subparagraphs 1(a) through (f). The information provided pursuant to subparagraphs 1(g) through (j) will be made available to other signatories by the Co-ordinating Body Secretariat.
5. A Competent Authority may suspend the exchange of information under this Agreement by giving notice in writing to another Competent Authority that it has determined that there is or has been significant non-compliance by the second-mentioned Competent Authority with this Agreement. Such temporary suspension will have immediate effect. For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement and the Convention or a failure by the Competent Authority to provide timely or adequate information as required under this Agreement or a failure to put in place measures that ensure that the Model Rules are effectively implemented and are complied with by Reporting Platform Operators, in a manner that frustrates the purposes of the Model Rules.
6. A Competent Authority may terminate its participation in this Agreement, or with respect to a particular Competent Authority, by giving notice of termination in writing to the Co-ordinating Body Secretariat. Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to the terms of the Convention.
SECTION 8
CO–ORDINATING BODY SECRETARIAT
Unless otherwise provided for in the Agreement, the Co-ordinating Body Secretariat will notify all Competent Authorities of any notifications that it has received under this Agreement and will provide a notice to all signatories of the Agreement when a new Competent Authority signs the Agreement.
Done in English and French, both texts being equally authentic.”
„Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy
SECTION I
DEFINITIONS
A. Reporting Platform Operators
1. A „Platform” means any software, including a website or a part thereof and applications, including mobile applications, accessible by users and allowing Sellers to be connected to other users for the provision of Relevant Services, directly or indirectly, to such users. The operations of the Platform may also include the collection and payment of Consideration in respect of Relevant Services. The term Platform does not include software exclusively allowing the:
a) processing of payments in relation to Relevant Services;
b) listing or advertising of Relevant Services; or
c) redirecting or transferring of users to a Platform
without any further intervention in the provision of Relevant Services.
2. A „Platform Operator” is an Entity that contracts with Sellers to make available all or part of a Platform to such Sellers.
3. An „Excluded Platform Operator” is a Platform Operator that
a) facilitates the provision of Relevant Services for which the aggregate Consideration at the level of the Platform over the previous calendar year is less than EUR 1 million and that notifies the tax administration of [jurisdiction] that it elects to be treated as such;
b) demonstrates to the satisfaction of the tax administration of [jurisdiction] that the Platform’s entire business model is such that it does not allow Sellers to derive a profit from the Consideration; or
c) demonstrates to the satisfaction of the tax administration of [jurisdiction] that the Platform’s entire business model is such that it does not have Reportable Sellers.
4. A „Reporting Platform Operator” is any Platform Operator [other than an Excluded Platform Operator], that is resident for tax purposes in [jurisdiction] or, where a Platform Operator does not have a residence for tax purposes, either:
a) is incorporated under the laws of [jurisdiction]; or
b) has its place of management (including effective management) in [jurisdiction].
5. A „Relevant Service” is:
a) the rental of immovable property; or
b) a Personal Service for Consideration.
6. „Consideration” is compensation in any form that is paid or credited to a Seller in connection with Relevant Services, the amount of which is known or reasonably knowable by the Platform Operator.
7. A „Personal Service” is a service involving time- or task-based work performed by one or more individuals at the request of a user, unless such work is purely ancillary to the overall transaction. A Personal Service does not include a service provided by a Seller pursuant to an employment relationship with the Platform Operator or a related Entity of the Platform Operator.
B. Reportable Sellers
1. A „Seller” is a Platform user that is registered at any moment during the Reportable Period on the Platform for the provision of Relevant Services.
2. An „Active Seller” is any Seller that either provides Relevant Services during the Reportable Period or is paid or credited Consideration in connection with Relevant Services during the Reportable Period.
3. A „Reportable Seller” is any Active Seller, other than an Excluded Seller, that is resident in a Reportable Jurisdiction or provided Relevant Services for the rental of immovable property located in a Reportable Jurisdiction or is paid or credited Consideration in connection with Relevant Services for the rental of immovable property located in a Reportable Jurisdiction, as determined based on the due diligence procedures set out in Section II.
4. An „Excluded Seller” is any Seller:
a) that is an Entity for which the Platform Operator facilitated more than 2,000 Relevant Services for the rental of immovable property in respect of a Property Listing during the Reportable Period;
b) that is a governmental entity; or
c) that is an Entity the stock of which is regularly traded on an established securities market or a related Entity of an Entity the stock of which is regularly traded on an established securities market.
C. Other definitions
1. A „Partner Jurisdiction” is any jurisdiction that has an agreement or arrangement in effect with [jurisdiction] pursuant to which it is exchanging on an automatic basis the information specified in Section III with [jurisdiction] and that is identified as such in a published list.
2. A „Reportable Jurisdiction” is [jurisdiction] and any jurisdiction with which [jurisdiction] has an agreement or arrangement in effect pursuant to which [jurisdiction] is exchanging on an automatic basisthe information specified in Section III and which is identified as such in a published list.
3. An „Entity” is a legal person or a legal arrangement, such as a corporation, partnership, trust or foundation.
4. A „TIN” is a Taxpayer Identification Number, including a VAT/GST Registration Number issued by the jurisdiction of the Primary Address of the Seller, or a functional equivalent in the absence of a Taxpayer Identification Number.
5. A „Government Verification Service” is an electronic process made available by a Reportable Jurisdiction to a Platform Operator for the purposes of ascertaining the identity and tax residence of a Seller.
6. A „Primary Address” is the address that is an individual Seller’s primary residence, as well as the address that is an Entity Seller’s registered office.
7. A „Reportable Period” is a calendar year with respect to which a Platform Operator is a Reporting Platform Operator.
8. A „Property Listing” includes all immovable property units located at the same street address and offered for rent on a Platform by the same Seller.
9. A „Financial Account Identifier” is the unique identifying number or reference available to the Platform Operator of the bank account or other payment account to which the Consideration is paid or credited.
SECTION II
DUE DILIGENCE PROCEDURES
A. Sellers not subject to review
1. For the purpose of determining whether an Entity Seller is an Excluded Seller described in subparagraph B(4)(a) of Section I, a Reporting Platform Operator may rely on its available records.
2. For the purpose of determining whether an Entity Seller is an Excluded Seller described in subparagraph B(4)(b) or (c) of Section I, a Reporting Platform Operator may rely on publicly available information or a confirmation from the Entity Seller.
B. Collection of Seller information
1. The Reporting Platform Operator must collect the following information for each individual Seller:
a) the first and last name;
b) the Primary Address;
c) the TIN issued to the Seller, including the jurisdiction of issuance; and
d) the date of birth.
2. The Reporting Platform Operator must collect the following information for each Seller that is an Entity and not an Excluded Seller:
a) the legal name;
b) the Primary Address;
c) the TIN issued to the Seller, including the jurisdiction of issuance; and
d) the business registration number.
3. Notwithstanding subparagraphs B(1) and (2), the Reporting Platform Operator is not required to collect information pursuant to subparagraphs B(1)(b) through (d) and B(2)(b) through (d) in case it relies on a Government Verification Service to ascertain the identity and tax residence of the Seller.
4. Notwithstanding subparagraphs B(1)(c) and B(2)(c) and (d), the TIN or the business registration number, respectively, are not required to be collected if:
a) the jurisdiction of residence of the Seller does not issue a TIN or business registration number to the Seller; or
b) the jurisdiction of residence of the Seller does not require the collection of the TIN issued to such Seller.
C. Verification of Seller information
1. The Reporting Platform Operator must determine whether the information collected pursuant to Paragraphs A(2), B and E is reliable, using all records available to the Reporting Platform Operator, as well as any publicly available electronic interface to ascertain the validity of the TIN.
2. Notwithstanding subparagraph C(1), for the completion of the due diligence procedures pursuant to subparagraph F(2) the Reporting Platform Operator may determine whether the information collected pursuant to Paragraphs A(2), B and E is reliable using electronically searchable records available to the Reporting Platform Operator.
3. In application of subparagraph F(3)(b) and notwithstanding subparagraphs C(1) and C(2), in instances where the Reporting Platform Operator has reason to know that any of the information itemsdescribed in Paragraphs B or E may be inaccurate by virtue of information provided by the tax administration of [jurisdiction], it must verify such information item using reliable, independent-source documents, data or information.
D. Determination of jurisdiction of residence of Sellers
1. A Reporting Platform Operator must consider a Seller resident in the jurisdiction of the Seller’s Primary Address.
2. Notwithstanding subparagraph D(1), a Reporting Platform Operator must consider a Seller resident in each jurisdiction confirmed by a Government Verification Service pursuant to subparagraph B(3).
E. Collection of information on rented immovable property
Where a Seller provides Relevant Services for the rental of immovable property, the Reporting Platform Operator must collect the address of each Property Listing.
F. Timing and validity of due diligence procedures
1. A Reporting Platform Operator must complete the due diligence procedures set out in Paragraphs A through E by 31 December of the Reportable Period.
2. Notwithstanding subparagraph F(1), for Sellers that were already registered on the Platform:
a) as of [date of entry into effect of rules in jurisdiction]; or
b) as of the date on which an Entity becomes a Reporting Platform Operator, the due diligence procedures set out in Paragraphs A through E are required to be completed by 31 December of the second Reportable Period for the Reporting Platform Operator.
3. Notwithstanding Paragraph F(1), a Reporting Platform Operator may rely on the due diligence procedures conducted in respect of previous Reportable Periods, provided:
a) the Primary Address of the Seller has been either collected and verified or confirmed within the last 36 months; and
b) it does not have reason to know that the information collected pursuant to Paragraphs A, B and E is or has become unreliable or incorrect.
G. Application of the due diligence procedures to Active Sellers only
A Reporting Platform Operator may elect to complete the due diligence procedures pursuant to Paragraphs A through F in respect of Active Sellers only.
H. Completion of the due diligence procedures by third parties
1. A Reporting Platform Operator may rely on a third-party service provider to fulfil the due diligence obligations set out in Section II, but such obligations remain the responsibility of the Reporting Platform Operator.
2. When a Platform Operator fulfils the due diligence obligations for a Reporting Platform Operatorwith respect to the same Platform pursuant to subparagraph H(1), such Platform Operator may carry out the due diligence procedures pursuant to substantially similar rules in its Partner Jurisdiction.
SECTION III
REPORTING REQUIREMENTS
A. Time and manner of reporting
1. A Reporting Platform Operator must report to the tax administration of [jurisdiction] the information set out in Paragraph B with respect to the Reportable Period, no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.
2. A Reporting Platform Operator must also provide the information set out under subparagraphs B(2) and B(3) to the Reportable Seller to which it relates, no later than 31 January of the year following the calendar year in which the Seller is identified as a Reportable Seller.
3. Notwithstanding subparagraphs A(1) and A(2), the information in relation to a Reportable Seller is neither required to be reported to the tax administration of [jurisdiction], nor to be made available to such Reportable Seller in circumstances where the Reporting Platform Operator has obtained adequate assurances that another Platform Operator fulfils the reporting obligations of this Section:
a) with respect to such Reportable Seller pursuant to the rules in [jurisdiction]; or
b) with respect to such Reportable Seller, other than a Reportable Seller resident in [jurisdiction], under substantially similar rules in a Partner Jurisdiction.
4. The information pursuant to Paragraph B shall be reported in accordance with the OECD Sharing and Gig Economy XML Schema.
5. The information with respect to the Consideration paid or credited in a fiat currency must be reported in the currency in which it was paid or credited. In case the Consideration was paid or credited in a form other than fiat currency, it should be reported in the local currency of [jurisdiction], converted or valued in a manner that is consistently determined by the Reporting Platform Operator.
6. The information with respect to the Consideration and other amounts must be reported in respect of the quarter in which the Consideration was paid or credited.
B. Information to be reported
Each Reporting Platform Operator must report the following information:
1. the name, registered office address and TIN of the Reporting Platform Operator, as well as the business name(s) of the Platform(s) in respect of which the Reporting Platform Operator is reporting;
2. with respect to each Reportable Seller that provided Relevant Services, other than immovable property rental:
a) the items required to be collected pursuant to Paragraph B of Section II;
b) any other TIN, including the jurisdiction of issuance, available to the Reporting Platform Operator;
c) the Financial Account Identifier(s), insofar as it is available to the Reporting Platform Operator and the jurisdiction of the Reportable Seller’s residence is included on [list];
d) where different from the name of the Reportable Seller, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent available to the Reporting Platform Operator, as well as any other identifying information available to the Reporting Platform Operator with respect to that account holder;
e) each jurisdiction in which the Reportable Seller is resident on the basis of the procedures set out in paragraph D of Section II;
f) the total Consideration paid or credited during each quarter of the Reportable Period and the number of such Relevant Services in respect of which it was paid or credited; and
g) any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period.
3. with respect to each Reportable Seller that provided Relevant Services for the rental of immovable property:
a) the items required to be collected pursuant to Paragraph B of Section II;
b) any other TIN, including the jurisdiction of issuance, available to the Reporting Platform Operator;
c) the Financial Account Identifier (s), insofar as it is available to the Reporting Platform Operator and either the jurisdiction of residence of the Reportable Seller or the jurisdiction in which the immovable property is located is included on [list];
d) where different from the name of the Reportable Seller, the name of the holder of the financial account to which the Consideration is paid or credited, to the extent available to the Reporting Platform Operator, as well as any other identifying information available to the Reporting Platform Operator with respect to the account holder;
e) each jurisdiction in which the Reportable Seller is resident on the basis of the procedures set out in paragraph D of Section II;
f) the address of each Property Listing, determined on the basis of the procedures set out in paragraph E of Section II, and, if available, the land registration number;
g) the total Consideration paid or credited during each quarter of the Reportable Period and the number of such Relevant Services provided with respect to each Property Listing in respect of which it was paid or credited;
h) any fees, commissions or taxes withheld or charged by the Reporting Platform Operator during each quarter of the Reportable Period; and
i) where available, the number of days each Property Listing was rented during the Reportable Period and the type of each Property Listing.
SECTION IV
ADMINISTRATION AND ENFORCEMENT
The aim of this Section is to provide implementing jurisdictions with guidance as to the measures they could take to ensure that the Model Rules are effectively implemented and are complied with by Reporting Platform Operators.
It is expected that jurisdictions have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out in the Model Rules in a manner that is consistent with the objectives of the Model Rules.
In case a jurisdiction does not have an effective implementation framework which takes into account the hallmarks set out in this Section, other implementing jurisdictions may decide to not include the jurisdiction in their list of Partner Jurisdictions for the purposes of the Model Rules.
The hallmarks for effective implementation set out in this Section could take the form of primary or secondary legislation supplemented by guidance
Rules to enforce the collection and verification requirements of Section II
1. It is expected that jurisdictions have measures in place that require Reporting Platform Operators to enforce the collection and verification requirements of Section II of the Model Rules in relation to their Sellers. This could, for instance, include a requirement that Reporting Platform Operators cannot allow Sellers to be connected to other users for the provision of Relevant Services or that the pay-out of Consideration is withheld by the Reporting Platform Operator, in case the Seller does not provide the information required under Section II. This is to ensure that the information that is used for the due diligence processes and for reporting the Seller is accurate and complete at the end of each Reportable Period in view of reporting such information.
2. There may be instances where a Reporting Platform Operator includes, in its contract(s) with Sellers, terms in relation to the closure or freezing of accounts, or the withholding of Consideration, in circumstances where the required information is not provided by the Seller. In such cases, jurisdictions may consider such Reporting Platform Operators subject to a safe harbour in relation to the requirements outlined in paragraph 1.
Rules requiring Reporting Platform Operators to keep records of the steps undertaken and any information relied upon for the performance of the due diligence procedures and reporting requirements and adequate measures to obtain those records
3. It is expected that jurisdictions will introduce rules requiring Reporting Platform Operators to keep records of the steps undertaken and any information relied upon for the performance of the due diligence procedures and reporting requirements set out in the Model Rules. Such records should be available for a sufficiently long period of time and in any event for a period of not less than 5 years following the end of the Reportable Period to which they relate.
4. A jurisdiction is also expected to introduce adequate measures to obtain these records. Most jurisdictions have rules in place to compel the taxpayer or a third party to provide documents that are necessary to apply their domestic tax legislation. These rules generally also apply to obtain information to respond to a request for information from an exchange partner under an exchange of information instrument. Some jurisdictions, especially those without an income tax, may have rules that specifically deal with the procedures to obtain information that is to be exchanged under an exchange of information instrument.
Administrative procedures to verify Reporting Platform Operators’ compliance with the due diligence procedures and reporting requirements
5. It is expected that jurisdictions introduce administrative procedures to verify the compliance of Reporting Platform Operators with the due diligence procedures and reporting requirements.
Administrative procedures to follow up with a Reporting Platform Operator where incomplete or inaccurate information is reported
6. It is expected that jurisdictions develop procedures to follow up with a Reporting Platform Operator when incomplete or inaccurate Reportable Seller information is reported. Such a situation may arise when a Reporting Platform Operator is unable to obtain the required Seller information items under Paragraphs A, B and E of Section II. This could either be the result of either inadequate procedures being implemented by a Reporting Platform Operator to obtain the necessary information, or the Seller’s refusal to providesuch information.
Effective enforcement provisions to address non-compliance
7. Finally, it is expected that jurisdictions introduce effective enforcement provisions to address non-compliance. For example, a jurisdiction may consider relying on existing rules that provide for the imposition of fines or other penalties where a Reporting Platform Operator does not provide information requested by the tax authority.”
3. melléklet a 2025. évi LXXIII. törvényhez
„ILLETÉKES HATÓSÁGOK KÖZÖTTI TÖBBOLDALÚ MEGÁLLAPODÁS A DIGITÁLIS PLATFORMOKRÓL SZÁRMAZÓ JÖVEDELEMRE VONATKOZÓ AUTOMATIKUS INFORMÁCIÓCSERÉRŐL
Mivel a digitális platformokról származó jövedelemre vonatkozó automatikus információcseréről szóló illetékes hatóságok közötti többoldalú megállapodás (továbbiakban: Megállapodás) aláíróinak joghatóságai az adóügyekben történő kölcsönös adminisztratív segítségnyújtásról szóló egyezmény, illetve az adóügyekben történő kölcsönös adminisztratív segítségnyújtásról szóló egyezményt módosító jegyzőkönyv által módosított, az adóügyekben történő kölcsönös adminisztratív segítségnyújtásról szóló egyezmény (továbbiakban: egyezmény) szerződő felei, vagy a hatálya alá tartozó területek;
Mivel a joghatóságok elő kívánják mozdítani a nemzetközi adózási fegyelmet tovább alapozva az adóügyekkel kapcsolatos kölcsönös segítségnyújtás tekintetében fennálló kapcsolatukra;
Mivel a megosztási és applikáció-alapú gazdaságban érintett értékesítőkre vonatkozó Platformüzemeltetők adatszolgáltatására vonatkozó Modellszabályok az OECD/G20 BEPS inkluzív keretben kerültek kidolgozásra az adózási fegyelem javítása érdekében;
Mivel a jelen Megállapodás 2. részében meghatározott információcsere körével összhangban álló információk küldésében érdekelt joghatóságok kötelesek a Modellszabályok végrehajtásához szükséges jogszabályokkal rendelkezni, ugyanakkor a joghatóságok kifejezhetik érdeklődésüket az ilyen információk Modellszabályok végrehajtása nélküli átvételében;
Mivel a Modellszabályok a szálláshely, közlekedési és egyéb személyi szolgáltatások nyújtásából származó jövedelemre vonatkoznak, egyes joghatóságok érdekeltek lehetnek a digitális platformokon bonyolított áruértékesítésre és közlekedési eszköz bérlésére vonatkozó információk cseréjében is;
Mivel jelen Megállapodás megkötésének célja a Modellszabályok alapján gyűjtött információk automatikus cseréjének lehetővé tétele, az a digitális platformokon bonyolított áruértékesítésre és közlekedési eszköz bérlésére vonatkozó információk cseréjének engedélyezésére is alkalmazható;
Mivel egyes joghatóságok a cserélt információkat az előzetes megfelelés és adott esetben az adóbevallások előzetes elkészítésének elősegítéséhez kívánják felhasználni;
Mivel az egyezmény III. fejezete engedélyezi az információcserét adózási célokra, ideértve az automatikus alapon történő információcserét, és feljogosítja a joghatóságok Illetékes hatóságait az ezen automatikus információcsere hatályáról és módjáról való megállapodásra;
Mivel az egyezmény 6. cikke értelmében kettő vagy több fél közösen megegyezhet az automatikus információcserében, az Illetékes hatóságok közötti információcserére kétoldalú alapon kerül sor;
Mivel az első információcsere időpontjáig a joghatóságok rendelkeznek, illetve várhatóan rendelkeznek (i) a megfelelő biztosítékokkal, hogy biztosítsák a jelen Megállapodás alapján kapott információk titkosságát és kizárólag az egyezményben meghatározott célokra való felhasználást, és (ii) a hatékony információcseréhez szükséges infrastruktúrával (beleértve az időben történő, pontos és bizalmas információcsere és a hatékony és megbízható kommunikáció biztosítására szolgáló meglévő folyamatokat, továbbá az információcserékkel vagy -kérésekkel kapcsolatos kérdések és aggályok azonnali megoldásához és az e megállapodás 4. részében foglalt rendelkezések kezeléséhez szükséges képességeket);
Mivel a joghatóságok Illetékes hatóságai egy olyan megállapodást kívánnak kötni, amely kölcsönös automatikus információcserére alapozva, az egyezménynek megfelelően előmozdítja a nemzetközi adózási fegyelmet, a nemzeti jogalkotási eljárásokat (ha vannak) nem érintve, a bizalmas jelleg védelme és az egyezményben meghatározott egyéb védelem biztosítása mellett, beleértve az az alapján megosztott információk használatát korlátozó rendelkezéseket;
A fentiekre való tekintettel az Illetékes hatóságok a következőkben állapodtak meg:
1. RÉSZ
FOGALOMMEGHATÁROZÁSOK
1. Jelen Megállapodás alkalmazásában az alábbi kifejezések az alábbi jelentéssel bírnak:
a) Joghatóság: ország, illetve terület, amelyre vonatkozóan az egyezmény érvényben van és hatályos a 28. cikknek megfelelő aláírás és ratifikálás, vagy a 29. cikknek megfelelő területi kiterjesztés útján, és amely jelen Megállapodás aláírója;
b) Illetékes hatóság: az egyes Joghatóságok vonatkozásában az egyezmény B. mellékletében felsorolt személyek és hatóságok;
c) Adatszolgáltatásra kötelezett platformüzemeltető: a Modellszabályokat végrehajtó egyes Joghatóságok esetében a kizárt platformüzemeltetőn kívüli bármely platformüzemeltető, amely a Joghatóságban adóügyi illetőséggel rendelkezik, vagy, ha a platformüzemeltető nem rendelkezik adóügyi illetőséggel:
i. a Joghatóság jogszabályainak megfelelően van bejegyezve; vagy
ii. a vezetésének székhelye (ideértve a tényleges üzletvezetését) a Joghatóságban található.
d) Kormányzati ellenőrző szolgálat: az egyes Joghatóságok vonatkozásában a Joghatóság által a platformüzemeltető részére rendelkezésre bocsátott elektronikus folyamat valamely értékesítő személyazonosságának és adóügyi illetőségének megállapítása céljából, a 7. rész 1. bekezdés f) albekezdése szerinti értesítésben meghatározottaknak megfelelően;
e) Modellszabályok: az OECD/G20 BEPS inkluzív keret által kidolgozott, a megosztási és applikáció-alapú gazdaságban érintett értékesítőkre vonatkozóan a platformüzemeltetők adatszolgáltatására vonatkozó Modellszabályok (amelyek tartalmazzák a kommentárokat);
f) Kiegészítő tevékenység: a) áruk értékesítése; vagy b) közlekedési eszköz ellenérték fejében történő bérbeadása;
g) Érintett szolgáltatás: a) ingatlan bérbeadása; vagy b) személyi szolgáltatás ellenérték fejében történő nyújtása;
h) Kiterjesztett hatály: a Modellszabályok hatályának kiterjesztése a Kiegészítő tevékenységekre;
i) Koordináló szerv titkársága: az OECD Titkársága, amely az egyezmény 24. cikk 3. bekezdése értelmében támogatást biztosít az egyezményt aláíró felek Illetékes hatóságainak képviselőből álló koordináló szerv részére; és
j) Hatályos Megállapodás: bármely két Illetékes hatóság tekintetében mindkét Illetékes hatóság kifejezte szándékát az egymással való automatikus információcserére és teljesítették a 7. rész 2. bekezdésében meghatározott egyéb feltételeket.
2. Bármely jelen Megállapodásban másképp meg nem határozott, nagy kezdőbetűvel írt fogalom jelentése megegyezik a Megállapodást alkalmazó Joghatóság jogszabályai alapján meghatározott, adott időpontban irányadó jelentéssel, amely jelentés összhangban áll a Modellszabályokban és Kiterjesztett hatály által meghatározott jelentéssel. Ha jelen Megállapodás, vagy a Modellszabályok, illetve Kiterjesztett hatály eltérően meg nem határozza, és hacsak a kontextus másként meg nem kívánja, illetve ha az Illetékes hatóságok egy közös jelentésről meg nem állapodnak (a nemzeti jog által megengedettek szerint), a fogalmak jelentése megegyezik a fogalomnak az e Megállapodást alkalmazó Joghatóság joga szerint az adott időpontban irányadó jelentésével, a Joghatóság alkalmazandó adójoga szerinti jelentéssel, az adott Joghatóság egyéb jogában meghatározott jelentéssel szemben.
2. RÉSZ
INFORMÁCIÓCSERE AZ ADATSZOLGÁLTATÁSRA KÖTELEZETT ÉRTÉKESÍTŐKRE VONATKOZÓAN
Információcserére vonatkozó általános követelmények
1. Az egyezmény 6. és 22. cikkének rendelkezései értelmében, valamint a Modellszabályokkal összhangban álló, alkalmazandó adatszolgáltatási és átvilágítási szabályok alapján az egyes Illetékes hatóságok évente, automatikus alapon a többi Illetékes hatósággal kicserélik:
a) az e szabályok alapján megszerzett és a 2. rész 3. és 4. bekezdésében meghatározott információkat, feltéve, hogy az Illetékes hatóság és a másik Illetékes hatóság egyaránt értesítést adott a 7. rész 1. bekezdés a) albekezdés i) pontja alapján;
b) az e szabályok alapján megszerzett és a 2. rész 5. bekezdésében meghatározott információkat, feltéve, hogy az Illetékes hatóság és a másik Illetékes hatóság egyaránt értesítést adott a 7. rész 1. bekezdés b) albekezdés i) pontja alapján;
c) az e szabályok alapján megszerzett és a 2. rész 3. és 4. bekezdésében meghatározott információkat, feltéve, hogy az Illetékes hatóság értesítést adott a 7. rész 1. bekezdés a) albekezdés i) pontja és 1. bekezdés a) albekezdés ii) pontja alapján, és a másik Illetékes hatóság értesítés adott a 7. rész 1. bekezdés a) albekezdés ii) pontja alapján;
d) az e szabályok alapján megszerzett és a 2. rész 5. bekezdésében meghatározott információkat, feltéve, hogy az Illetékes hatóság értesítést adott a 7. rész 1. bekezdés b) albekezdés i) pontja és 1. bekezdés d) albekezdés iii) pontja alapján, és a másik Illetékes hatóság értesítés adott a 7. rész 1. bekezdés b) albekezdés ii) pontja alapján; és
e) az e szabályok alapján megszerzett és a 2. rész 5. bekezdésében meghatározott információkat, feltéve, hogy az Illetékes hatóság értesítést adott a 7. rész 1. bekezdés b) albekezdés i) pontja és 1. bekezdés d) albekezdés ii) pontja alapján, és a másik Illetékes hatóság értesítés adott a 7. rész 1. bekezdés a) albekezdés i) pontja és 1. bekezdés b) albekezdés ii) pontja alapján.
2. Az 1. bekezdés rendelkezéseitől eltérően, a jelen szakasz szerint nem kell információt küldeni olyan Illetékes hatóságnak, amely a 7. rész 1. bekezdés e) albekezdése szerinti értesítést adott.
Az érintett szolgáltatásokra vonatkozó, illetőség szerinti Joghatósággal történő információcsere
3. A más Joghatóságban illetékességgel rendelkező, adatszolgáltatásra kötelezett értékesítőt azonosító egyes Adatszolgáltatásra kötelezett platformüzemeltetőkre vonatkozóan az alábbi információcsere szükséges az e Joghatóság Illetékes hatóságával:
a) az Adatszolgáltatásra kötelezett platformüzemeltető neve, bejegyzett székhelyének címe, adóazonosító száma, valamint annak a platformnak/azoknak a platformoknak a cégneve(i), amely(ek)re vonatkozóan az Adatszolgáltatásra kötelezett platformüzemeltető adatot szolgáltat;
b) az egyes adatszolgáltatásra kötelezett értékesítők neve, elsődleges címe, adóazonosító száma(i), ideértve a kiadás szerinti Joghatóságot, és a születési időpontot (magánszemélyek esetén), és a vállalkozásnak minősülő adatszolgáltatásra kötelezett értékesítők esetén a cégjegyzékszámot, kivéve, ha az Adatszolgáltatásra kötelezett platformüzemeltető Kormányzati ellenőrző szolgálatot vett igénybe az adatszolgáltatásra kötelezett értékesítő személyazonosságának és adóügyi illetőségének megállapításához;
c) ha az Adatszolgáltatásra kötelezett platformüzemeltető Kormányzati ellenőrző szolgálatot vett igénybe az adatszolgáltatásra kötelezett értékesítő személyazonosságának és adóügyi illetőségének megállapításához, a név, a Kormányzati ellenőrző szolgálat azonosítója és minden egyéb adóazonosító szám, ideértve a kiadás szerinti Joghatóságot;
d) a pénzforgalmi jelzőszám(ok), ha az adatszolgáltatásra kötelezett értékesítő Joghatósága előírja ezen információt a 7. rész 1. bekezdés j) albekezdése szerinti értesítés alapján;
e) azon pénzügyi számla tulajdonosának neve – ha ez eltér az adatszolgáltatásra kötelezett értékesítő nevétől –, amelyre az ellenértéket kifizették, vagy amelyen az ellenértéket jóváírták, valamint az adott számlatulajdonossal kapcsolatban az Adatszolgáltatásra kötelezett platformüzemeltető által jelentett bármilyen egy …
MI-magyarázat a hivatalos jogszabályszöveg alapján. Tájékoztató jellegű, nem helyettesíti a jogi tanácsadást.