DAC7 零工平台义务：报告要求全解
更新于 2026-10-08
DAC7 给零工经济平台与在线市场设定四项义务：收集卖家身份与收入数据、通过尽调程序核验、在次年 1 月 31 日前向单一欧盟成员国税务机关报告、并在报告前通知卖家。欧盟设立的平台直接适用；服务欧盟卖家的非欧盟平台须在单一成员国注册。规则覆盖网约车与配送应用、自由职业接单平台和销售商品的在线市场。DAC7 不会因数据被报告而对零工卖家征收新税。
不确定这些规则是否适用于你？
DAC7 覆盖哪些平台
DAC7 reaches the platforms people use for gig work: ride-hailing and delivery apps, freelance and task marketplaces, cleaning and handywork platforms, and online marketplaces that sell goods. The directive lists four activities that fall inside the reporting obligation: rental of immovable property, personal services, sale of goods and rental of any mode of transport. Gig work almost always lands in the personal services or sale of goods buckets.
The rules also reach platforms outside the EU. A platform that is incorporated, managed, or has a permanent establishment in an EU country is covered directly. A platform with none of those ties that still serves EU-based sellers, as many non-EU marketplaces and app companies do, must register and report in one single EU country and receives one identification number for the whole Union.
平台的四项义务
Collect. The platform gathers each seller's identity details, including name, address and tax identification number, plus the financial totals for the activity performed through the platform, including the total amount of consideration paid or credited to the seller.
Verify and keep records. Platform operators are responsible for conducting due diligence procedures to ensure the collection and the accuracy of the information reported concerning EU sellers. The records are kept for the period the directive requires and the checks run against reliable sources rather than trust.
Report and notify. Each year the platform files the seller data with the tax authority of its single registration member state no later than 31 January of the year after the reportable period, and informs sellers of the information before it goes to the tax authorities.
零工卖家会怎样
If you drive, deliver, clean, freelance or sell through an app, you are a reportable seller for DAC7 purposes unless an exclusion applies. The small-seller exclusion applies to goods only, so a ride-hailing driver or cleaner with a single booking is inside the scope while a casual goods seller under 30 transactions and €2,000 a year may be left out. Your identity data and yearly totals go to the tax authority of the country where you live. You do not send that report; the platform does.
DAC7 does not impose any new tax. What changes is that the tax administration receives platform income data directly instead of relying on self-reporting alone. The reporting obligation covers both cross-border and non-cross-border activity, so purely domestic gig work is reported to your own tax authority rather than staying invisible.
平台违规后果
Sanctions for platforms are set by each member state's legal framework. The Commission describes the end state in plain terms: continued non-compliance after two reminders from the member state of registration leads to permanent revocation of the platform's registration, and member states can organise a coordinated block that prohibits the platform from any activity inside the EU.
For workers this matters in two ways. A platform that loses its DAC7 registration can lose its EU sales channel, and incomplete seller data in earlier reports can surface later as questions from the tax authority. Sellers who receive notifications should check the figures while corrections are still easy to make.
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 对零工经济平台的报告要求是什么？+
平台必须收集卖家身份数据（姓名、地址、税号）与财务合计，执行尽调程序确保数据准确，在报告期次年 1 月 31 日前向单一欧盟成员国税务机关报告，并在报告前将信息通知卖家。
哪些在线市场须按 DAC7 报告？+
凡撮合四类相关活动之一（不动产租赁、个人服务、商品销售、交通工具租赁）的平台都在范围内。欧盟设立的平台直接适用；服务欧盟应报卖家的非欧盟平台即使没有任何欧盟实体，也须在单一成员国注册并报告。
DAC7 适用于配送骑手和网约车司机吗？+
适用。他们的工作属于个人服务，是四类范围内活动之一。骑手与司机属于应报卖家，其平台收入每年会被报告给税务机关。小额豁免仅针对货物，个人服务收入无论金额都在范围内。
平台会收集零工卖家的哪些信息？+
个人身份信息（姓名、地址、税号，适用时含 VAT 注册号）和通过平台开展活动的财务信息，包括支付或记入卖家名下的对价总额。
因为 DAC7 我会多交税吗？+
不会。DAC7 是信息报告制度，不创设新税，也不改变平台收入的征税方式。你的税负仍按所在国现行所得税规则计算。DAC7 改变的只是税务机关现在能直接拿到平台数据。
平台不遵守 DAC7 会怎样？+
成员国自行制定行政与刑事罚则。持续不合规并经注册成员国两次提醒后，平台的注册将被永久注销，成员国还可协同封锁该平台在欧盟境内的全部活动。
用工具直接算
继续核对
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