EU DAC7 Reporting 2026: Platform Seller Income Data, Quarterly Deadlines and €1,500–€150,000 Penalties | Crossborder Tax Tool
Updated 2026-08-17
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.
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DAC7 scope: 4 activity types and platform obligations
DAC7 (Directive EU 2021/514, amending DAC2) requires online platforms to collect and report seller information to EU tax authorities. It covers 4 activity types: (1) rental of immovable property (short-term lets), (2) provision of personal services (freelance, gig economy), (3) sale of goods (marketplace sellers), and (4) rental of any mode of transport (car-sharing, boat rental).
Platforms must: register with their national tax authority, perform due diligence on sellers (verify identity, TIN/address), report seller data annually, and notify sellers by 31 January that their data has been reported. The obligation falls on the platform operator — not the individual seller — but sellers are directly affected because their income data is now visible to tax authorities.
What data is reported about marketplace sellers
For each seller, platforms must report: (1) seller identity — legal name, address, date of birth (for individuals), Tax Identification Number (TIN) or VAT number; (2) financial data — total consideration received (gross income) per quarter, number of activities (transactions) per quarter, any fees or commissions deducted by the platform; (3) for property rentals — the property address and land registry number if available.
Reports cover each calendar year and must be submitted to the tax authority by 31 January of the following year. The data is automatically exchanged between EU member states under the DAC framework. If you sell on Amazon, eBay, Etsy or any EU-facing marketplace, your sales data will be reported — regardless of where you or the platform are based.
Penalties: €1,500 to €150,000 per member state
Penalties for DAC7 non-compliance are set by individual member states. Most have implemented tiered penalty structures: late or inaccurate reporting fines (€1,500–€50,000 per occurrence), failure to register or report (€10,000–€150,000), and repeated non-compliance (escalating fines plus potential platform suspension in that member state).
For sellers, the main risk is not DAC7 itself but the tax authority visibility it creates. Once your platform income data is reported, tax authorities can cross-reference it against your tax returns. Discrepancies may trigger audits, back-tax assessments and penalties under national income tax rules. Ensure your tax returns accurately reflect all platform income.
DAC7 vs VAT OSS: separate but complementary reporting
DAC7 and VAT OSS (One-Stop Shop) are separate mechanisms. DAC7 reports seller income data to tax authorities for transparency and income tax purposes. VAT OSS simplifies VAT reporting for cross-border B2C sales of goods and services. A marketplace may need to comply with both: reporting under DAC7 for income transparency and collecting/remitting VAT under marketplace facilitator rules.
For sellers, the key difference is: DAC7 data goes to income tax authorities and affects your income tax position; VAT OSS data affects your VAT position. Both create a comprehensive picture of your cross-border tax obligations. From 2026, the EU is also exploring links between DAC7 data and customs reporting under the revised Customs Code.
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.
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