EU DAC7 Reporting 2026 for Platforms
Updated 2026-10-10
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. Reports for a calendar year are due by 31 January of the following year, so the 2026 report is due on 31 January 2027. Goods sellers with no more than 30 transactions and no more than €2,000 in a year can be excluded by the platform.
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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: rental of immovable property (short-term lets), provision of personal services (freelance, gig economy), sale of goods (marketplace sellers), and 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: seller identity — legal name, address, date of birth (for individuals), Tax Identification Number (TIN) or VAT number; financial data — total consideration received (gross income) per quarter, number of activities (transactions) per quarter, any fees or commissions deducted by the platform; 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.
The small seller exclusion: 30 transactions and €2,000
A seller of goods is excluded from reporting when the platform records no more than 30 transactions and no more than EUR 2,000 in total consideration from that seller in a calendar year. Both limits must hold at the same time. Cross either one and the platform has to collect the seller's data and report it. The exclusion covers goods only. Rentals and personal services have no such de minimis.
Exclusion is optional for the platform. Revenue's Irish guidance (updated 31 August 2026) walks through the edge cases with one seller tracked over four years: 2 sales for EUR 2,200 is reportable, 35 sales for EUR 1,750 is reportable, 15 sales for EUR 1,500 is excluded. A seller who crosses either limit in a later year goes back into the report for that year.
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. The mix-up usually comes from other rules: the US 1099-K dollar threshold, the EU customs €150 duty exemption, or national VAT small-business schemes.
In DAC7 the only seller-side numbers are the 30-transaction and €2,000 goods limits described above. If you sell under €1,000 a year in goods, the question is still whether you stayed under 30 sales and €2,000. If yes, the platform can leave you out of its report. If no, your data gets reported like anyone else's.
Penalties: set by each member state
The EU does not publish a harmonised fine table. Each member state writes its own administrative and penal sanctions into national law. The Commission's DAC7 page adds that an operator in breach can have its registration permanently revoked after two reminders from the member state of registration, and member states may act together to block the operator from the EU market.
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 and back-tax assessments under national income tax rules. Report all platform income on your returns.
How platforms check seller identity: TIN verification
Due diligence starts with identity. Platforms collect the seller's legal name, address and tax identification number (TIN), or a VAT number for businesses, then check them against official records. The European Commission runs a TIN checking service, and most member states publish online TIN checkers. The Commission's own rationale, written into the directive, is that platform operators are better placed to collect and verify the necessary information on sellers.
For sellers this is one practical habit: enter your TIN exactly as your tax authority issued it. A mismatch can stall onboarding or flag the account for review. Businesses should use the VAT number registered for tax purposes, not a shop or marketplace registration number.
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.
Rules may change: the 2026 DAC review proposal
In June 2026 the European Commission published a proposal to revise the DAC framework, the directive family that DAC7 belongs to. Reporting thresholds and exclusions may change as the proposal moves through the legislative process.
Nothing has changed in law yet. The 30-transaction and €2,000 limits remain the operative rules for the 2026 reporting year. This page tracks the proposal and will be updated if it is adopted.
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.
What is the DAC7 small seller exemption?+
A seller of goods is excluded from platform reporting when the seller had no more than 30 transactions and no more than €2,000 total consideration in the calendar year. Both limits must hold. The exclusion is optional for the platform and applies to goods sales only. Sellers who cross either limit in a later year become reportable again.
Is there a €1,000 reporting threshold in DAC7?+
No. DAC7 contains no €1,000 threshold. That figure often gets mixed 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.
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