DAC7 与美国 1099-K：平台收入报告对比

两套制度，同一个逻辑

Both regimes exist because tax authorities were tired of taking platform sellers' word for their income. Under DAC7 the platform files an annual report naming its EU sellers with identity data and yearly totals. Under US rules the payment side files Form 1099-K with the IRS and sends a copy to the seller. In both cases the seller still files their own tax return; the platform report is the cross-check, not a tax bill.

Who files differs. DAC7 reports come from the platform operator itself, including non-EU marketplaces that serve EU sellers. A 1099-K comes from a third party settlement organization, the card and wallet layer that moves the money, which for marketplace sellers is usually the platform's own payments arm.

门槛对比

US, federal level: a TPSO must file a 1099-K when a seller's gross payments exceed $20,000 and the transaction count exceeds 200 in a calendar year. This is the threshold the One, Big, Beautiful Bill restored for 2026 after years of phased reductions. A platform may still issue a 1099-K below the threshold, and several states oblige it to: your state may have a lower reporting threshold, which can produce a form even when the federal line was never crossed.

EU: there is no euro amount that switches DAC7 on for services. Ride-hailing, delivery and freelance income is reportable from the first booking. The only seller-side numbers are for goods: fewer than 30 transactions and less than €2,000 in a year lets the platform leave a goods seller out of the report. Both conditions must hold, and the exclusion is the platform's choice, not a right you claim.

时限与你收到的文件

DAC7 platforms report to the tax authority of their single registration member state by 31 January of the year after the reportable period, and they must inform sellers of the reported information before it goes out. You get a notification, not a tax form, and you can ask for corrections before filing.

TPSOs must file 1099-Ks with the IRS and furnish copies to payees in January for the prior calendar year. The form arrives whether or not you crossed the federal threshold if a state rule or a platform decision put you under it. Keep the form with your tax records; it is not an invoice and filing it is not a substitute for your return.

对报税的实际影响

Neither regime taxes you by itself. DAC7 states plainly that it does not impose any new tax; 1099-K is an information return, and the IRS says receiving one does not by itself determine your tax liability. What both do is remove the doubt: gross platform totals now sit in a government database.

Gross is the operative word. A 1099-K shows the full amount processed, before fees, refunds and shipping. Your taxable figure is your net profit, which you calculate yourself. The same logic applies under DAC7, where the report shows consideration paid or credited to you, and your tax rules decide what part of it is income.

核对依据

本文按以下一手资料整理。规则会变化，请在行动前打开原文确认最新版本。

• IRS — Form 1099-K FAQs: General information↗
• IRS Newsroom — IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill; dollar limit reverts to $20,000↗
• European Commission — DAC7 (Taxation and Customs Union)↗

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