2026 欧盟 DAC7 报告：平台卖家收入数据、季度截止日与 €1,500–€150,000 罚款 | Crossborder Tax Tool
更新于 2026-08-17
欧盟行政合作指令（DAC7）要求在线平台收集并向税务机关报告卖家信息，包括身份详情、收入和支付的费用。这适用于促进不动产租赁、个人服务、商品销售和任何交通工具租赁的平台。2023日历年的首次报告于2024年1月31日到期。
不确定这些规则是否适用于你？
DAC7 范围：4 类活动与平台义务
DAC7 (Directive EU 2021/514, amending DAC2) requires online platforms to collect and report seller information to EU tax authorities. It covers 4 activity types: (1) rental of immovable property (short-term lets), (2) provision of personal services (freelance, gig economy), (3) sale of goods (marketplace sellers), and (4) rental of any mode of transport (car-sharing, boat rental).
Platforms must: register with their national tax authority, perform due diligence on sellers (verify identity, TIN/address), report seller data annually, and notify sellers by 31 January that their data has been reported. The obligation falls on the platform operator — not the individual seller — but sellers are directly affected because their income data is now visible to tax authorities.
平台卖家的哪些数据被报告
For each seller, platforms must report: (1) seller identity — legal name, address, date of birth (for individuals), Tax Identification Number (TIN) or VAT number; (2) financial data — total consideration received (gross income) per quarter, number of activities (transactions) per quarter, any fees or commissions deducted by the platform; (3) for property rentals — the property address and land registry number if available.
Reports cover each calendar year and must be submitted to the tax authority by 31 January of the following year. The data is automatically exchanged between EU member states under the DAC framework. If you sell on Amazon, eBay, Etsy or any EU-facing marketplace, your sales data will be reported — regardless of where you or the platform are based.
处罚：各成员国 €1,500–€150,000
Penalties for DAC7 non-compliance are set by individual member states. Most have implemented tiered penalty structures: late or inaccurate reporting fines (€1,500–€50,000 per occurrence), failure to register or report (€10,000–€150,000), and repeated non-compliance (escalating fines plus potential platform suspension in that member state).
For sellers, the main risk is not DAC7 itself but the tax authority visibility it creates. Once your platform income data is reported, tax authorities can cross-reference it against your tax returns. Discrepancies may trigger audits, back-tax assessments and penalties under national income tax rules. Ensure your tax returns accurately reflect all platform income.
DAC7 vs VAT OSS：独立但互补的报告机制
DAC7 and VAT OSS (One-Stop Shop) are separate mechanisms. DAC7 reports seller income data to tax authorities for transparency and income tax purposes. VAT OSS simplifies VAT reporting for cross-border B2C sales of goods and services. A marketplace may need to comply with both: reporting under DAC7 for income transparency and collecting/remitting VAT under marketplace facilitator rules.
For sellers, the key difference is: DAC7 data goes to income tax authorities and affects your income tax position; VAT OSS data affects your VAT position. Both create a comprehensive picture of your cross-border tax obligations. From 2026, the EU is also exploring links between DAC7 data and customs reporting under the revised Customs Code.
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
根据DAC7，平台必须报告哪些信息？+
平台必须报告卖家身份详情（姓名、地址、税号/VAT号）、财务数据（收到的对价、费用/佣金、活动次数）以及不动产租赁的地址和注册号。报告涵盖每个日历年，必须在次年1月31日前提交。
DAC7是否适用于非欧盟平台？+
是的，DAC7适用于促进欧盟居民卖家相关活动或涉及欧盟资产的平台，无论平台在哪里设立。非欧盟平台必须在欧盟成员国注册并通过该成员国的税务机关报告。
不遵守DAC7的处罚是什么？+
处罚由各欧盟成员国设定。大多数成员国已实施处罚，包括对延迟或不准确报告的罚款，以及对未注册或未报告的制裁。处罚范围从1,500欧元到150,000欧元不等，取决于成员国和不合规的严重程度。
DAC7如何影响平台上的个人卖家？+
平台上的个人卖家可能会收到通知，其信息将根据DAC7报告给税务机关。卖家应确保税务事项有序，因为税务机关现在可以看到其平台收入。卖家应保留所有平台交易的准确记录，并在纳税申报表中报告收入。
DAC7和增值税OSS之间有什么关系？+
DAC7和增值税OSS（一站式服务）是独立的报告机制。DAC7侧重于税务透明度和与税务机关共享卖家收入数据。增值税OSS简化跨境销售的增值税报告。平台可能需要同时遵守两者：根据DAC7进行税务透明报告，以及根据平台促进者规则征收/缴纳增值税。
DAC7报告何时到期？+
DAC7报告每年1月31日前提交，涵盖前一个日历年。例如，涵盖2025年活动的报告于2026年1月31日到期。平台还必须在1月31日前通知卖家其信息已被报告，让卖家有机会审查和纠正任何不准确之处。
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