DAC7 小额卖家豁免：30 笔与 2,000 欧元
更新于 2026-10-06
DAC7 允许平台把同时满足两个条件的货物卖家排除在报告之外：日历年内在该平台交易不超过 30 笔，且总对价不超过 2,000 欧元。DAC7 不存在 1,000 欧元门槛。豁免由平台选择适用，仅针对货物销售；任一条件在后续年度被突破，卖家会重新纳入报告。
不确定这些规则是否适用于你？
30 笔与 2,000 欧元豁免如何运作
The exclusion is written for occasional sellers. A platform operator is not required to report a seller of goods when that seller made fewer than 30 transactions and received less than €2,000 in total consideration during the reportable period, which is the calendar year. Both conditions are counted on the same platform. Sales on a different marketplace do not add up here, though every platform applies the same test to its own records.
Two details trip sellers up. First, the exclusion covers goods only: rentals of property, rentals of transport and personal services have no equivalent de minimis, so a platform must run due diligence on them regardless of amount. Second, exclusion is optional for the platform. A platform may still report a small seller if its processes make that simpler, so do not assume a low-income year is invisible to the tax authority.
官方指南里的完整算例
Revenue, the Irish tax authority, publishes a four-year example that shows how the two limits interact. One seller, one platform:
2023: 2 sales, €2,200 total. Reportable, because the consideration exceeded €2,000 even though the sale count was tiny. 2024: 35 sales, €1,750 total. Reportable, because the sale count exceeded 30 even though the money was under €2,000. 2025: 32 sales, €2,500 total. Reportable on both counts. 2026: 15 sales, €1,500 total. Excluded, because neither limit was crossed.
The example carries one more lesson: the test resets every year. A seller who is excluded in 2026 and then crosses a limit in 2027 goes straight back into the platform's report for 2027.
DAC7 没有 1,000 欧元门槛
Many sellers search for a "EUR 1,000 reporting threshold" in DAC7. The directive contains no such number, and neither does the official guidance around it. The figure usually comes from mixing DAC7 up with other rules: the US 1099-K dollar threshold for payment platforms, the EU customs €150 duty exemption for low-value consignments, or national VAT small-business schemes.
If your goods sales stay under €1,000 a year, the practical question is still the same two numbers: did you stay under 30 sales and under €2,000? If yes, the platform can leave you out of its report. If you crossed either one, your data gets reported like any other seller's, whatever your total.
年内突破门槛怎么办
The test applies to the full calendar year, so a seller can be excluded in January and reportable by June. Official guidance tells platform operators to start due diligence as soon as a seller becomes reportable, so they can be included in that year's return. In practice this means the platform will ask for identity details, a tax identification number and address partway through the year.
Sellers should respond to those requests quickly. If identity data is incomplete at the reporting deadline, the platform still has to file what it has, and gaps in the record are what attract follow-up questions from a tax authority.
被豁免不等于不用交税
DAC7 is a reporting regime, not a tax. The European Commission states plainly that DAC7 does not impose any new tax and does not regulate how seller income is taxed; national rules decide that. Being left out of a platform's report changes nothing about your obligation to declare the income under your own country's tax law.
The exclusion also says nothing about VAT. Marketplace deemed-supplier rules, the €150 import one-stop shop limit and your own VAT registration duties are separate systems with separate tests. Check them on their own terms rather than assuming a DAC7 exclusion clears anything else.
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。
常见问题
DAC7 小额卖家豁免是什么？+
货物卖家在一个日历年内在同一平台交易不超过 30 笔且总对价不超过 2,000 欧元时，平台无需将其纳入报告。两个条件须同时满足。豁免由平台选择适用，仅针对货物销售。
DAC7 有 1,000 欧元的报告门槛吗？+
没有。DAC7 不存在 1,000 欧元门槛。这个数字常与美国 1099-K 的美元门槛、欧盟海关 150 欧元关税豁免或各国增值税小规模制度混淆。DAC7 卖家侧只有 30 笔和 2,000 欧元两个数字，且仅适用于货物卖家。
豁免适用于服务或租赁吗？+
不适用。30 笔与 2,000 欧元的豁免只定义给货物卖家。不动产租赁、交通工具租赁与个人服务没有对应豁免，平台无论其收入多少都要执行尽调。
豁免是自动的吗？+
不是。官方口径是平台对被排除的卖家不作强制报告要求，选择权在平台。有些平台从一开始就收集所有卖家资料，避免逐个判断。卖家无法向平台主张这项豁免作为权利。
年内突破 30 笔或 2,000 欧元会怎样？+
一旦达到应报告状态，平台应尽快启动尽调，并将你纳入当个日历年的申报。报告覆盖全年数据，不只是突破门槛之后的部分。豁免按年重新判定，今年被豁免的卖家明年可能重新进入报告。
平台豁免报告后我还欠税吗？+
是。DAC7 既不新增也不免除任何税，它只负责把信息传递给税务机关。你的收入在本国税法下仍然应税，无论平台是否报告，你都需要自行申报。
继续核对
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