EU DAC7 Reporting: Tax Transparency Requirements for Online Marketplaces
Updated 2026-08-03
EU Directive on Administrative Cooperation (DAC7) requires online platforms to collect and report seller information to tax authorities, including identity details, income earned, and fees paid. This applies to platforms facilitating rental of immovable property, personal services, sale of goods, and rental of any mode of transport. First reports were due by January 31, 2024 for the 2023 calendar year.
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 information must platforms report under DAC7?+
Platforms must report seller identification details (name, address, TIN/VAT number), financial data (consideration received, fees/commissions, number of activities), and for property rentals: property address and registration number. Reports cover each calendar year and must be submitted by January 31 of the following year.
Does DAC7 apply to non-EU platforms?+
Yes, DAC7 applies to platforms that facilitate relevant activities by EU-resident sellers or involving EU-located assets, regardless of where the platform is established. Non-EU platforms must register in an EU member state and report through that member state's tax authority.
What are the penalties for non-compliance with DAC7?+
Penalties are set by individual EU member states. Most member states have implemented penalties including fines for late or inaccurate reporting, and sanctions for failing to register or report. Penalties can range from €1,500 to €150,000 depending on the member state and severity of non-compliance.
How does DAC7 affect individual sellers on marketplaces?+
Individual sellers on platforms may receive notifications that their information will be reported to tax authorities under DAC7. Sellers should ensure their tax affairs are in order, as tax authorities will now have visibility into their platform income. Sellers should keep accurate records of all platform transactions and report income on their tax returns.
What is the relationship between DAC7 and VAT OSS?+
DAC7 and VAT OSS (One-Stop Shop) are separate reporting mechanisms. DAC7 focuses on tax transparency and sharing seller income data with tax authorities. VAT OSS simplifies VAT reporting for cross-border sales. Marketplaces may need to comply with both: reporting under DAC7 for tax transparency and collecting/remitting VAT under marketplace facilitator rules.
When are DAC7 reports due?+
DAC7 reports are due annually by January 31 for the preceding calendar year. For example, the report covering 2025 activity was due by January 31, 2026. Platforms must also notify sellers by January 31 that their information has been reported, giving sellers the opportunity to review and correct any inaccuracies.