PwC's Tax Bites Podcast

We are facing times of unprecedented changes and challenges. Taxation has been closely connected to geopolitical developments in the past century, given the connection between tax revenues and public expenditure. In this podcast series we reflect on the relevance of the geopolitical developments in view of tax policy. We provide an insight into the main tax policy developments that you should be aware of. Our EU tax bites focus on direct tax developments in the EU and beyond.

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PwC's Tax Bites Podcast

DAC 7

January 28, 2026 • PwC Belgium • Season 1 • Episode 62

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-compliance and how businesses can prepare themselves.

Whether you're a digital platform, a marketplace operator, or simply want to understand how this EU directive affects the sharing economy, this episode offers clear, actionable insights. Tune in!

Have a look at all our previous episodes and stay up to date on www.pwc.be/tax-bites