DAC7 Seller Notifications: Check Before Filing
Updated 2026-10-08
Before a platform files its DAC7 report, it must inform the sellers whose data goes in. The notification covers the two blocks the report contains: personal identification information (name, address, tax identification number) and the financial totals for your activity, including the total amount of consideration paid or credited to you. Platforms file with the tax authority of their single registration member state by 31 January of the year after the reportable period, so your chance to correct mistakes sits in the weeks before that date. Check the figures against your own records and ask the platform for a correction if anything is off; the notification is not a tax assessment, and your own return is still what counts.
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The notice before the report
Platform Operators shall report information related to their EU-resident sellers on an annual basis, and the reporting shall be made no later than 31 January of the year following the calendar year in which the activities were performed. Before that filing, the platform tells you what will be reported about you. The notice is part of the directive's design: the data should not reach a tax authority before you have seen it.
Two blocks of data make up the report. The first is personal identification information: who you are, where you are, and your tax identification number. The second is the financial information for your activity through the platform, including the total amount of consideration paid or credited to you. If you are registered for VAT, the VAT number goes in as well.
How to check the figures
Pull three records before you read the notification: your order count for the year, your gross amounts paid or credited, and the identity details on file with the platform. Compare each against the notice. The gross figure is the likeliest source of surprise, because it includes shipping and fees you never saw, and a platform may have merged multiple accounts under one seller record.
Identity fields matter as much as money. A wrong tax identification number means the data lands in the wrong place or fails validation, and a stale address can route follow-up correspondence to a stranger. Fixing a TIN takes minutes before the report is filed and much longer afterwards.
Getting errors corrected
If something in the notification is wrong, write to the platform and say what should change, with evidence: invoices, payout statements, or the order log. Platforms have their own deadline pressure, so raise it early rather than in the last week of January. Ask them to confirm the correction in writing, because you may need that record if the tax authority later asks about a gap.
Corrections before filing are routine; corrections after the exchange between tax authorities are slower and may involve both administrations. The directive's due diligence duty sits on the platform's side, but the practical burden of spotting an error falls on the seller who receives the notification.
If you miss the window
A filed report is not a tax bill and cannot be amended by you directly. What you control is your own return: file it with the correct figures and keep the documents that show the reported total was overstated or misattributed. Tax authorities reconcile the platform data against your return, and a documented explanation resolves most mismatches.
For future years, the fix is administrative. Make sure your account holds a current address and a valid tax identification number, and read the notification every year rather than archiving it unread.
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 must platforms tell sellers under DAC7?+
The platform informs you of the information it is about to report: your personal identification details and the financial totals for your activity through the platform, including the total consideration paid or credited to you, plus the fact that this data goes to the tax authority of its single registration member state.
When will I get the DAC7 notification?+
Before the annual filing, which must be made no later than 31 January of the year after the reportable period. Platforms set their own notice timing inside that window, so most sellers see the notification between late autumn and the end of January.
What should I check in the platform's notification?+
Your name, address and tax identification number, plus the gross consideration total and, where shown, VAT amounts and fees. Compare the totals with your payout statements and your own order records before the filing date.
What if the reported information is wrong?+
Ask the platform for a correction before it files, with evidence attached. Platforms must run due diligence procedures to ensure the accuracy of what they report, and a documented correction request is the fastest route. Corrections after the report reaches the tax authority are slower and may involve both administrations.
Does the platform notification replace my tax return?+
No. The notification and the report are information instruments. You still file your own return with your own figures, and your tax outcome is determined by your return, not by the platform's report.
What are the tax reporting requirements for online platform payments to sellers?+
In the EU, platforms report seller data annually under DAC7 by 31 January for the prior year. In the US, payment processors file Form 1099-K when gross payments exceed $20,000 and more than 200 transactions federally, with some states setting lower thresholds. In both systems the platform report is a cross-check; your own return is the filing that determines your tax.
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