EU Seller DAC7 report
Hi! I would like to clarify the information on DAC7. If sales platform X asks the seller to confirm the seller's data and provide a TIN number and the seller fails to meet these conditions and is suspended from sales, is the platform required to make a sales report of the seller for 2023 based on basic data like name or date of birth? Is the TIN number or place of birth and the seller's confirmation of his data on platform X required for the report? In the DAC7 directive it says that if the seller does not confirm his data needed for the report, the platform is obliged to suspend him further sales and disbursement of funds, but is it supposed to include this seller in the January 2024 report if the seller has already been suspended and has not confirmed data such as TIN number? Thanks in advance for your help
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