DAC7 Seller Exemption: 30 Sales and €2,000
Updated 2026-10-06
DAC7 lets a platform exclude a seller of goods from its report when the seller had no more than 30 transactions and no more than €2,000 in total consideration on that platform in a calendar year. Both limits must hold at the same time. There is no €1,000 threshold in DAC7. The exclusion is optional for the platform, applies to goods sales only, and a seller who crosses either limit in a later year becomes reportable again.
Unsure if these rules apply to you?
How the 30-transaction and €2,000 exclusion works
The exclusion is written for occasional sellers. A platform operator is not required to report a seller of goods when that seller made fewer than 30 transactions and received less than €2,000 in total consideration during the reportable period, which is the calendar year. Both conditions are counted on the same platform. Sales on a different marketplace do not add up here, though every platform applies the same test to its own records.
Two details trip sellers up. First, the exclusion covers goods only: rentals of property, rentals of transport and personal services have no equivalent de minimis, so a platform must run due diligence on them regardless of amount. Second, exclusion is optional for the platform. A platform may still report a small seller if its processes make that simpler, so do not assume a low-income year is invisible to the tax authority.
The worked example from official guidance
Revenue, the Irish tax authority, publishes a four-year example that shows how the two limits interact. One seller, one platform:
2023: 2 sales, €2,200 total. Reportable, because the consideration exceeded €2,000 even though the sale count was tiny. 2024: 35 sales, €1,750 total. Reportable, because the sale count exceeded 30 even though the money was under €2,000. 2025: 32 sales, €2,500 total. Reportable on both counts. 2026: 15 sales, €1,500 total. Excluded, because neither limit was crossed.
The example carries one more lesson: the test resets every year. A seller who is excluded in 2026 and then crosses a limit in 2027 goes straight back into the platform's report for 2027.
There is no €1,000 threshold in DAC7
Many sellers search for a "EUR 1,000 reporting threshold" in DAC7. The directive contains no such number, and neither does the official guidance around it. The figure usually comes from mixing DAC7 up with other rules: the US 1099-K dollar threshold for payment platforms, the EU customs €150 duty exemption for low-value consignments, or national VAT small-business schemes.
If your goods sales stay under €1,000 a year, the practical question is still the same two numbers: did you stay under 30 sales and under €2,000? If yes, the platform can leave you out of its report. If you crossed either one, your data gets reported like any other seller's, whatever your total.
If you cross a limit mid-year
The test applies to the full calendar year, so a seller can be excluded in January and reportable by June. Official guidance tells platform operators to start due diligence as soon as a seller becomes reportable, so they can be included in that year's return. In practice this means the platform will ask for identity details, a tax identification number and address partway through the year.
Sellers should respond to those requests quickly. If identity data is incomplete at the reporting deadline, the platform still has to file what it has, and gaps in the record are what attract follow-up questions from a tax authority.
Excluded does not mean tax-free
DAC7 is a reporting regime, not a tax. The European Commission states plainly that DAC7 does not impose any new tax and does not regulate how seller income is taxed; national rules decide that. Being left out of a platform's report changes nothing about your obligation to declare the income under your own country's tax law.
The exclusion also says nothing about VAT. Marketplace deemed-supplier rules, the €150 import one-stop shop limit and your own VAT registration duties are separate systems with separate tests. Check them on their own terms rather than assuming a DAC7 exclusion clears anything else.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is the DAC7 small seller exemption?+
A platform does not have to report a seller of goods who made no more than 30 transactions and received no more than €2,000 total consideration on that platform in a calendar year. Both limits must hold at the same time. The exclusion is optional for the platform and applies to goods sales only.
Is there a €1,000 reporting threshold in DAC7?+
No. DAC7 contains no €1,000 threshold. That figure usually comes from mixing DAC7 up with the US 1099-K dollar threshold, the EU customs €150 duty exemption, or national VAT small-business schemes. The only seller-side numbers in DAC7 are the 30-transaction and €2,000 limits for goods sellers.
Does the exemption apply to services or rentals?+
No. The 30-transaction and €2,000 exclusion is defined for sellers of goods. Rental of immovable property, rental of means of transport and personal services have no such exclusion, so platforms run due diligence on those sellers regardless of how little they earn.
Is the exemption automatic?+
No. Official guidance says platform operators are not required to report excluded sellers, which leaves the platform room to choose. Some platforms still collect data from every seller from day one so they never have to make the call. A seller cannot claim the exclusion as a right against the platform.
What happens if I cross 30 sales or €2,000 during the year?+
The platform should start due diligence as soon as you become reportable, then include you in that calendar year's return. Your data for the whole year is reported, not just the part after you crossed the limit. In later years the test starts over, so an excluded seller can become reportable again.
Do I still owe tax if the platform excludes me?+
Yes. DAC7 does not impose or remove any tax; it only moves information to tax authorities. Your income stays taxable under your own country's national rules, and you declare it whether or not a platform reported it.
Continue checking
EU DAC7 Reporting 2026 for Platforms
DAC7 requires online platforms to report seller identity, income, fees and transaction counts to EU tax authorities annually by 31 January.
DAC7 TIN Matching: Platform Verification Rules
Platforms must collect seller tax identification numbers and run due diligence under DAC7 reporting obligations. How TIN verification works and what happens when a TIN fails.
OSS Registration Guide: Union, Non-Union, IOSS
How OSS registration works: file one quarterly VAT return for eligible intra-EU B2C sales instead of registering in every destination state. Covers Union OSS, non-Union OSS and IOSS.