DAC7 reporting requirements
DAC7 makes digital platform operators report the income their sellers earn. Tax authorities then exchange that data across the EU. The obligation bites on platforms facilitating goods, services, rentals and transport.
REGREP is an independent software provider. This page explains the framework in plain language and is not legal or regulatory advice — confirm scope and timing with your tax authority.
- Instrument
- Council Directive (EU) 2021/514
- Scope
- Reporting digital platform operators
- Reporting artefact
- DAC7 XML return
- Format
- DAC7 XML schema, per member state
- Supervisor
- National tax authority
- Penalties
- Set by each member state, including for failure to collect seller data
What DAC7 asks of you
The short version: what the framework requires, who it applies to and when it bites.
What it requires
Platforms collect and verify seller information, determine which sellers are reportable, and report the consideration each earned through the platform.
Who it applies to
Operators of digital platforms that connect sellers with users for the sale of goods, personal services, rental of immovable property or rental of transport.
When it applies
Annually, reporting the preceding calendar year to the member state where the operator is registered for the purpose.
What has to be done
Penalties are set in national law implementing Council Directive (EU) 2021/514.
| Obligation | What it means in practice |
|---|---|
| Collect seller information | Gather the identifying details the directive prescribes for each seller, including identifiers and, for property rentals, the address of each listing. |
| Verify the data | Apply reasonable verification to the information collected, using the records available to the platform. |
| Determine reportable sellers | Identify which sellers fall within scope and which fall inside the exclusions the directive allows. |
| Report consideration and fees | Report the consideration paid or credited per quarter, along with the fees, commissions and taxes the platform withheld. |
| File in the member state's schema | Produce a valid DAC7 XML return in the required schema, and correct earlier returns where data changes. |
From your data to a validated filing
Activate only the module the obligation needs. Every price covers one regulated entity unless stated otherwise, and excludes VAT.
DAC7
Platform seller and transaction data mapped to the DAC7 schema, validated end to end, and delivered as a filing-ready XML return. Scoped to your platform's data model.
Talk to usScoped to your platform · talk to us about volumes Talk to usRelated to DAC7
Multi-jurisdiction tax transparency
How operators reporting into several regimes keep one data set and file each return in its own schema.
Read use case →Tax transparency guide
Plain-language explainers on DAC7, CRS, DAC2, FATCA and CARF — who reports, what is due and when.
Read the guide →Questions, answered
Which platforms are in scope of DAC7?
Why is DAC7 not self-serve?
What does a DAC7 engagement cost?
Can you handle corrections to a filed return?
Turn platform data into a DAC7 return.
Tell us how your seller and payout data is structured, and we will scope the mapping.