2026 欧盟 DAC7 平台报告指南

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: rental of immovable property (short-term lets), provision of personal services (freelance, gig economy), sale of goods (marketplace sellers), and 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: seller identity — legal name, address, date of birth (for individuals), Tax Identification Number (TIN) or VAT number; financial data — total consideration received (gross income) per quarter, number of activities (transactions) per quarter, any fees or commissions deducted by the platform; 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.

小额卖家豁免：30 笔与 2,000 欧元

A seller of goods is excluded from reporting when the platform records no more than 30 transactions and no more than EUR 2,000 in total consideration from that seller in a calendar year. Both limits must hold at the same time. Cross either one and the platform has to collect the seller's data and report it. The exclusion covers goods only. Rentals and personal services have no such de minimis.

Exclusion is optional for the platform. Revenue's Irish guidance (updated 31 August 2026) walks through the edge cases with one seller tracked over four years: 2 sales for EUR 2,200 is reportable, 35 sales for EUR 1,750 is reportable, 15 sales for EUR 1,500 is excluded. A seller who crosses either limit in a later year goes back into the report for that year.

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. The mix-up usually comes from other rules: the US 1099-K dollar threshold, the EU customs €150 duty exemption, or national VAT small-business schemes.

In DAC7 the only seller-side numbers are the 30-transaction and €2,000 goods limits described above. If you sell under €1,000 a year in goods, the question is still whether you stayed under 30 sales and €2,000. If yes, the platform can leave you out of its report. If no, your data gets reported like anyone else's.

处罚：由各成员国自行设定

The EU does not publish a harmonised fine table. Each member state writes its own administrative and penal sanctions into national law. The Commission's DAC7 page adds that an operator in breach can have its registration permanently revoked after two reminders from the member state of registration, and member states may act together to block the operator from the EU market.

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 and back-tax assessments under national income tax rules. Report all platform income on your returns.

平台如何核验卖家身份：税号核对

Due diligence starts with identity. Platforms collect the seller's legal name, address and tax identification number (TIN), or a VAT number for businesses, then check them against official records. The European Commission runs a TIN checking service, and most member states publish online TIN checkers. The Commission's own rationale, written into the directive, is that platform operators are better placed to collect and verify the necessary information on sellers.

For sellers this is one practical habit: enter your TIN exactly as your tax authority issued it. A mismatch can stall onboarding or flag the account for review. Businesses should use the VAT number registered for tax purposes, not a shop or marketplace registration number.

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.

规则可能调整：2026 年 DAC 修订提案

In June 2026 the European Commission published a proposal to revise the DAC framework, the directive family that DAC7 belongs to. Reporting thresholds and exclusions may change as the proposal moves through the legislative process.

Nothing has changed in law yet. The 30-transaction and €2,000 limits remain the operative rules for the 2026 reporting year. This page tracks the proposal and will be updated if it is adopted.

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。

• EUR-Lex - DAC7 Directive (EU) 2021/514↗
• European Commission - DAC7 (Taxation and Customs Union)↗
• Irish Revenue - Sellers that do not have reporting obligations under DAC7/MRDP↗

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