About DAC7DAC7 — formally
Council Directive (EU) 2021/514 — creates a unified reporting framework for platforms across all EU Member States.
It requires
digital platform operators to collect and report information on sellers earning income through activities such as:the
sale of goods,the
rental of property or transport, andthe
provision of personal services.
The directive applies to both
EU and non-EU platforms that enable EU-based sellers to transact.Reporting must be made
annually by 31 January for the previous calendar year, through a
single registration in one EU Member State.
DAC7 doesn’t introduce a new tax — instead, it ensures tax authorities can correctly assess income and VAT across borders.The first exchange of information under DAC7 took place in
February 2024, covering the 2023 reporting period.
For full legal references and official guidance, see the
European Commission’s DAC7 page.
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