DAC7 (Directive 2021/514): EU platform operators must report seller data when thresholds are exceeded
Reportable if: 30+ transactions OR €2,000+ gross in the period. Both must be under to avoid reporting.
What is DAC7?
DAC7 (Council Directive EU 2021/514) extends EU rules on administrative cooperation in taxation. It obliges platform operators to collect and report information about sellers who earn income through their platforms. This helps tax authorities identify undeclared income from the gig economy, short-term rentals (e.g. Airbnb), ride-sharing, online marketplaces, and other platform-based activities.
Sellers are excluded from reporting only if they have fewer than 30 reportable activities AND receive less than €2,000 in total consideration during the reporting period. If either threshold is exceeded, the platform must report.
DAC7 Thresholds
Reportable if: Transactions ≥ 30 OR Gross amount ≥ €2,000
Both conditions must be met to avoid reporting: fewer than 30 transactions and less than €2,000. Exceeding either threshold triggers reporting.
Example
25 transactions, €2,500 gross → Reportable (amount ≥ €2,000). 35 transactions, €1,500 gross → Reportable (transactions ≥ 30). 20 transactions, €1,500 → Not reportable.
Reportable Activities
- Rental of immovable property — e.g. short-term lets, holiday rentals
- Personal services — e.g. tutoring, cleaning, ride-sharing
- Sale of goods — e.g. online marketplaces
- Rental of transport — e.g. car sharing
Who Must Report?
Platform operators established in the EU, or non-EU platforms that facilitate reportable activities of EU sellers, must comply. Platforms collect seller identity, financial account details, and transaction data, and report to the relevant tax authority by January 31 following the reporting period.
Official resources
European Commission: DAC7 Platform OperatorsReportable if either:
- ≥ 30 transactions
- ≥ €2,000 gross amount
Not reportable only if both are below.
Effective from 1 January 2023. First reports due 31 January 2024 for 2023 data.
Rental (property), personal services, sale of goods, rental of transport.