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How you can register for DAC7
FPOs who do not already have access credentials to the IT services of the Revenue Agency proceed to request them online, on the institutional website of the Revenue Agency, selecting the DAC7 field and filling in a form available in the free access section written in English.
Once the necessary checks have been carried out, the competent office, i.e. the Operational Centre of Pescara (COP) communicates to the applicant, via email, the identification code to access the Agency's telematic services, the first access password and the first 4 digits of the PIN code, together with the instructions for accessing the functionalities, displayed in English, in order to complete the registration process.
FPOs already in possession of access credentials obtained for registration in the OSS non-Union regime may complement the previous application, in the authenticated area of the institutional website of the Revenue Agency, by asking to use the access credentials also for the purpose of registering with DAC7. The COP will verify this supplementary application and the outcome will be communicated to the applicant.
Once obtained DAC7 access credentials, FPOs when starting their activity as platform operators carry out the single registration referred to in article 14 of the legislative decree, in the authenticated area of the institutional site of the Revenue Agency and communicate the following information:
a) company name;
b) postal address;
c) electronic addresses, including websites;
d) any Tax Identification number issued to the platform manager with reporting obligation;
e) a declaration containing information concerning the identification of the platform operator with the reporting obligation for VAT purposes in the European Union, pursuant to Title XII, Chapter 6, Sections 2 and 3 of Directive 2006/112/EC of the Council of 28 November 2006;
f) the Member States in which the reportable sellers are resident pursuant to article 5 of the legislative decree;
g) a declaration pursuant to article 47 of the decree of the President of the Republic of 28 December 2000, n. 445 certifying the fact that the platform operator has not been subjected by one or more competent authorities of the Member States to the revocation of registration pursuant to Annex V, section IV, part F, point 7, to directive 2011/16 /EU of the Council of 15 February 2011.
At the end of the registration procedure, the FPO will be assigned an individual identification number (IIN), as defined in point 1.1. letter g).
The Revenue Agency communicates the information referred to in the previous points to the Secure Central Register envisaged by article 8ac, paragraph 5, of the DAC7.