DAC7 for Gig Platforms: Reporting Duties
Updated 2026-10-08
DAC7 puts four duties on gig economy platforms and online marketplaces: collect seller identity and income data, verify it through due diligence procedures, report it to the tax authority of one EU member state by 31 January of the following year, and inform sellers of what is being reported. EU-established platforms are covered directly; non-EU platforms serving EU sellers must register in one single member state. The rules cover ride-hailing and delivery apps, freelance marketplaces, and online marketplaces selling goods. DAC7 does not impose any new tax on the workers whose income gets reported.
Unsure if these rules apply to you?
Which platforms DAC7 covers
DAC7 reaches the platforms people use for gig work: ride-hailing and delivery apps, freelance and task marketplaces, cleaning and handywork platforms, and online marketplaces that sell goods. The directive lists four activities that fall inside the reporting obligation: rental of immovable property, personal services, sale of goods and rental of any mode of transport. Gig work almost always lands in the personal services or sale of goods buckets.
The rules also reach platforms outside the EU. A platform that is incorporated, managed, or has a permanent establishment in an EU country is covered directly. A platform with none of those ties that still serves EU-based sellers, as many non-EU marketplaces and app companies do, must register and report in one single EU country and receives one identification number for the whole Union.
The four duties a platform carries
Collect. The platform gathers each seller's identity details, including name, address and tax identification number, plus the financial totals for the activity performed through the platform, including the total amount of consideration paid or credited to the seller.
Verify and keep records. Platform operators are responsible for conducting due diligence procedures to ensure the collection and the accuracy of the information reported concerning EU sellers. The records are kept for the period the directive requires and the checks run against reliable sources rather than trust.
Report and notify. Each year the platform files the seller data with the tax authority of its single registration member state no later than 31 January of the year after the reportable period, and informs sellers of the information before it goes to the tax authorities.
What gig workers should expect
If you drive, deliver, clean, freelance or sell through an app, you are a reportable seller for DAC7 purposes unless an exclusion applies. The small-seller exclusion applies to goods only, so a ride-hailing driver or cleaner with a single booking is inside the scope while a casual goods seller under 30 transactions and €2,000 a year may be left out. Your identity data and yearly totals go to the tax authority of the country where you live. You do not send that report; the platform does.
DAC7 does not impose any new tax. What changes is that the tax administration receives platform income data directly instead of relying on self-reporting alone. The reporting obligation covers both cross-border and non-cross-border activity, so purely domestic gig work is reported to your own tax authority rather than staying invisible.
When platforms fall short
Sanctions for platforms are set by each member state's legal framework. The Commission describes the end state in plain terms: continued non-compliance after two reminders from the member state of registration leads to permanent revocation of the platform's registration, and member states can organise a coordinated block that prohibits the platform from any activity inside the EU.
For workers this matters in two ways. A platform that loses its DAC7 registration can lose its EU sales channel, and incomplete seller data in earlier reports can surface later as questions from the tax authority. Sellers who receive notifications should check the figures while corrections are still easy to make.
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 are the DAC7 reporting requirements for gig economy platforms?+
Platforms must collect seller identity data (name, address, tax identification number) and financial totals, run due diligence procedures to make sure the data is accurate, report it to the tax authority of one EU member state by 31 January of the year after the reportable period, and inform sellers of the information before reporting it.
Which online marketplaces have to report under DAC7?+
Any platform that facilitates one of the four relevant activities (rental of immovable property, personal services, sale of goods, rental of transport). Platforms established in the EU are covered directly. Non-EU platforms that serve EU reportable sellers must register and report in one single member state, even without any EU establishment.
Does DAC7 apply to delivery riders and freelance drivers?+
Yes. Their work falls under personal services, one of the four in-scope activities. Riders and drivers are reportable sellers whose platform income gets reported to tax authorities each year. The small-seller exclusion exists for goods only, so it does not shield personal services income at any amount.
What information does the platform collect from gig workers?+
Personal identification information (name, address, tax identification number, and VAT registration number where applicable) and financial information about the activity performed through the platform, including the total amount of consideration paid or credited to the seller.
Will I owe more tax because of DAC7?+
No. DAC7 is an information reporting regime; it does not impose any new tax and does not change how platform income is taxed. Your tax bill follows your country's existing income tax rules. What DAC7 changes is that the tax authority now sees the platform figures directly.
What happens if a platform fails to comply with DAC7?+
Member states set their own administrative and penal sanctions. After continued non-compliance and two reminders from the member state of registration, the platform's registration is permanently revoked, and member states can coordinate to block the platform from operating anywhere in the EU.
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