DAC7 TIN Matching: Platform Verification Rules
Updated 2026-10-06
Under DAC7, platform operators must collect each seller's tax identification number and run due diligence procedures so the information they report is accurate. The Commission runs a free TIN checking service and publishes the TIN format rules of every EU country, which operators use for validation. A TIN that fails a check does not remove the reporting duty: the platform reports what it holds and may come back to you for corrected details. Sellers can review the data their platform prepares to report and ask for corrections before the annual exchange.
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What TIN matching means under DAC7
DAC7 puts the reporting duty on platforms, not on sellers. The Commission's stated rationale is that platform operators are better placed to collect and verify the necessary information of all sellers operating on a digital platform. Collecting a tax identification number, the TIN, is one part of that data set, next to the seller's name and address and, where applicable, a VAT registration number.
The directive also makes the platform responsible for data quality. Platform operators are responsible for conducting due diligence procedures to ensure the collection and the accuracy of the information reported concerning EU sellers. In practice a platform does not just copy whatever a seller types into a form; it checks the details against official records before they go into the annual report.
Where platforms check TINs
The Commission maintains a TIN checking service that validates the structure of a tax identification number against the format rules of each EU country, free of charge. Member states also run their own online lookup tools, and many operators build their checks on these official sources rather than on commercial databases.
A format check has limits. It confirms a TIN looks like a valid number for that country; it does not confirm the number belongs to the person who submitted it. Some operators go further and compare the TIN against the seller's stated country of residence and legal name as part of identity checks. Whatever checks a platform runs, the due diligence duty stands, and a TIN that cannot be verified does not suspend it.
What happens when a TIN does not check out
A failed or missing TIN does not take the seller out of the report. The platform still files what it holds, and gaps in identity data are exactly the kind of thing tax authorities ask about later. Operators typically respond by re-requesting the details from the seller, sometimes more than once, until the record is complete.
The consequences of non-compliance sit with the platform, and member states set their own sanctions. The Commission describes the end state plainly: after continued non-compliance following two reminders from the member state of registration, a platform operator's registration is permanently revoked, and member states can coordinate to block its activity within the EU. Platforms therefore have their own reasons to chase sellers for a usable TIN before the deadline.
What sellers should do
When your platform asks for a TIN, treat the request as time-sensitive. Late or wrong answers get reported anyway, and fixing a record after the annual exchange is slower than giving the right number up front. Check which country's number the platform wants: for most individuals it is the tax number issued by their country of residence, and a business may also be asked for its VAT registration number.
You are not locked out of the process. Platforms inform reportable sellers of the information before it goes to the tax authorities, so review what they send and ask for a correction if something is off. The annual report itself is due by 31 January of the year after the reportable period, which makes the weeks before that date the cheapest window to get your record right.
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 is TIN matching under DAC7 reporting obligations?+
TIN matching is the check a platform runs on the tax identification number it collects from a seller. DAC7 makes operators responsible for due diligence procedures that ensure the collection and the accuracy of reported information, so the TIN is validated against official format rules and the seller's other details before the annual report.
Is a TIN the same as a VAT number?+
No. A TIN is the identification number a country uses for income tax purposes; a VAT number is the registration number for value added tax. DAC7 asks for the TIN and, where the seller is registered for VAT, the VAT number as well. A VAT number does not substitute for a TIN.
I am a non-EU seller. Do I still need to provide a TIN?+
Yes, in your own country's format. Platforms collect the TIN issued by your country of residence along with your address. Non-EU sellers appear in DAC7 reports like EU sellers; what changes is which country issued the number, not whether one is collected.
Why is my marketplace asking for my tax number now?+
Because the platform has a legal duty to collect it. If your activity crossed a reportable threshold, or if the platform simply collects details from every seller from the start, the TIN request is part of DAC7 due diligence. Providing it keeps your record complete before the 31 January reporting deadline.
What happens if I gave the wrong TIN?+
The platform may re-run its checks and ask you for corrected details. The information gets reported either way, and an identity record that does not match tax authority data is what tends to generate follow-up questions. Fixing it before the report is filed is the cheaper route.
Can I check what my platform reports about me?+
Yes. Platforms inform reportable sellers of the information before it goes to the tax authorities. Review what they send and ask the platform to correct any error before the reporting deadline of 31 January.
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