DAC 7 reporting for platforms

Came into effect in 2023 – first report due by 31 January 2024

The new DAC7 tax rules apply to both EU and non-EU digital platforms since 1 January 2023.

DAC 7 obliges digital marketplaces to provide data on their sellers’ transactions, covering

  • Sales of goods
  • Provision of personal services
  • Rentals of property, including house sharing
  • Rental and sharing of transport

The information on the above supplies to be provided includes:

  • Name and address of merchant
  • VAT number
  • Tax identification number
  • Taxable supplies and income in calendar year
  • Bank account details

Annual reports are required by the end of the first month following the reporting year, meaning that the first DAC 7 report is due by 31 January 2024.

What does it mean for your business? Find it out by contacting us.



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