DAC7 卖家通知：申报前如何复查数据
更新于 2026-10-08
平台提交 DAC7 报告前，必须将拟报信息通知数据被报告的卖家。通知涵盖报告所含两块内容：个人身份信息（姓名、地址、税号）与你活动的财务合计，包括支付或记入你名下的对价总额。平台在报告期次年 1 月 31 日前向其单一注册成员国的税务机关申报，因此更正错误的窗口就在该日期前的几周。请对照自己的记录核对数字，发现不符立即要求平台更正；通知不是税务核定，你自己的纳税申报才是最终依据。
不确定这些规则是否适用于你？
报告前的通知
Platform Operators shall report information related to their EU-resident sellers on an annual basis, and the reporting shall be made no later than 31 January of the year following the calendar year in which the activities were performed. Before that filing, the platform tells you what will be reported about you. The notice is part of the directive's design: the data should not reach a tax authority before you have seen it.
Two blocks of data make up the report. The first is personal identification information: who you are, where you are, and your tax identification number. The second is the financial information for your activity through the platform, including the total amount of consideration paid or credited to you. If you are registered for VAT, the VAT number goes in as well.
如何核对数字
Pull three records before you read the notification: your order count for the year, your gross amounts paid or credited, and the identity details on file with the platform. Compare each against the notice. The gross figure is the likeliest source of surprise, because it includes shipping and fees you never saw, and a platform may have merged multiple accounts under one seller record.
Identity fields matter as much as money. A wrong tax identification number means the data lands in the wrong place or fails validation, and a stale address can route follow-up correspondence to a stranger. Fixing a TIN takes minutes before the report is filed and much longer afterwards.
更正错误
If something in the notification is wrong, write to the platform and say what should change, with evidence: invoices, payout statements, or the order log. Platforms have their own deadline pressure, so raise it early rather than in the last week of January. Ask them to confirm the correction in writing, because you may need that record if the tax authority later asks about a gap.
Corrections before filing are routine; corrections after the exchange between tax authorities are slower and may involve both administrations. The directive's due diligence duty sits on the platform's side, but the practical burden of spotting an error falls on the seller who receives the notification.
错过窗口怎么办
A filed report is not a tax bill and cannot be amended by you directly. What you control is your own return: file it with the correct figures and keep the documents that show the reported total was overstated or misattributed. Tax authorities reconcile the platform data against your return, and a documented explanation resolves most mismatches.
For future years, the fix is administrative. Make sure your account holds a current address and a valid tax identification number, and read the notification every year rather than archiving it unread.
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 下平台必须告知卖家什么？+
平台会告知其拟报告的信息：你的个人身份信息、通过平台开展活动的财务合计（含支付或记入你名下的对价总额），以及这些数据将报送至其单一注册成员国的税务机关。
DAC7 通知什么时候到？+
在年度申报之前，申报最迟须在报告期次年 1 月 31 日前完成。平台在窗口内自定通知时点，多数卖家会在秋末至 1 月底之间收到通知。
平台通知里应该核对什么？+
核对姓名、地址、税号，以及总对价金额和（如显示）VAT 金额与费用。在申报日之前，把总数与你的收款对账单和订单记录比对。
拟报信息有错怎么办？+
在平台申报前要求更正，并附上证据。平台负有用尽调程序确保所报信息准确性的义务，书面更正请求是最快路径。报告送达税务机关后再更正会更慢，且可能牵涉两国税务部门。
平台通知能替代我的纳税申报吗？+
不能。通知与报告都只是信息工具。你仍须用自己的数字提交纳税申报，你的税务结果由你的申报决定，而不是平台的报告。
在线平台支付给卖家的款项有哪些税务报告要求？+
在欧盟，平台按 DAC7 每年报告卖家数据，截止为次年 1 月 31 日。在美国，支付处理方在支付总额超过 20,000 美元且超过 200 笔时提交 1099-K（联邦口径），部分州门槛更低。两套体系中平台报告都是交叉核对工具，决定税负的是你自己的申报。
用工具直接算
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