The Dutch Tax Administration's English-language DAC7 pages describe the regime that has applied since 2023: digital platforms must collect, verify and annually report data about the sellers earning money through them, from sales and rentals to services, and the tax authority exchanges that data across the EU.
Two audiences should care. Platform operators, including modest Dutch marketplaces that never thought of themselves as platforms, carry a real compliance process. And anyone selling meaningfully through platforms should assume the Dutch Tax Administration already sees those revenues, and keep the administration and VAT position consistent with what is being reported about them.