How we check a country

Hello,

Thank you for your message.

[…]

The main principle of the reporting framework is to centralize reporting in the jurisdiction where the entity qualifies as a Reporting Platform Operator. Under DPI or Model Rules the Reporting Platform Operator is defined as follows:

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].

The Finnish Tax Administration cannot provide advice on reporting obligations in countries other than Finland. Countries may also have some other obligations based on their national legislation. Thus, you must assess your reporting obligations in other countries with the help of their tax authorities, if needed.

[…]

If you have questions regarding reporting in Liechtenstein, please turn to the tax authorities in Liechtenstein to make sure you meet all your reporting obligations there.

[…]

Thank you for reaching out to us. In case you have any further questions, please do not hesitate to contact us.

Best regards

[name removed]

Verohallinto / Finnish Tax Administration

Please note that all answers provided by e-mail are a part of the Finnish Tax Administration’s general guidance services and they are not binding in the actual assessment.

Dear [name removed],

Iceland’s DPI regulation is in substance based on the EU’s DAC7 rules. The Icelandic regulation states in general that a reporting platform operator, within the European Economic Area, should primarily submit its reporting to the competent tax authority where the platform operator is resident for tax purposes. Iceland does therefore not expect to receive DPI reporting from a platform operator that is a tax resident of Finland.

Iceland submitted a DAC7 equivalence request to the EU Commission in September 2025. This request has not yet been approved by the EU Commission. Despite not having approval yet, Iceland does not expect DPI reporting from foreign platform operators that submit their DAC7 reporting to their local tax authorities.

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Regarding your questions:

Would Regulation 1664/2024 apply to us — a platform operator resident in an EEA state, with no establishment in Iceland?

[…]

Regulation 1664/2024 does therefor not apply to digital platforms that report to Finnish tax authorities.

If it does, must we submit form RSK 5.52 […], or is there relief for an operator already reporting under equivalent rules in another EEA state?

Digital Platform Operators that are registered in another EEA country, and have their nexus there, should not also register in Iceland.

Does a relevant activity (personal service) cover carrying an item for a reward, when the platform never handles the payment between the two people?

If the consideration (the payment) is neither known nor reasonably knowable by the platform operator, then the transaction itself is probably out of scope of reportable activities.

This query reply is not a binding opinion. If issues in the query or in this reply are under dispute, the tax authorities will base their ruling on existing laws and regulations.

Kind regards

[name, title and contact details removed]

Competent Authority for Automatic Exchange of Information, Department of Tax Assessment

Iceland Revenue and Customs