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DAC7: European tax law for online platforms

What is the European DAC7 tax law?

DAC7 is new European legislation that will enter into force on 1 January 2023 and aims to create more tax transparency in the digital economy. The aim is to combat tax fraud, avoidance and evasion. Online platforms (such as Bookafishingcabin.com ) will be obliged from January 1, 2023 to collect tax-related data from sellers (landlords / hosts) operating from or in EU countries and to share this with the national tax authorities in January 2024. In our case, the Dutch tax authorities then share this information with the tax authorities of the other 26 member states.


The data that platforms must share with the Tax and Customs Administration are:


The following info from the landlord (as a natural person) ( source ):

  • First and last name
  • Main address
  • All TINs ( Tax Identification Numbers ) assigned to the landlord, and the member states where they were issued
  • VAT identification number, if available
  • Date of birth


Additional info when the landlord rents out for business (such as sole proprietorship or BV) ( source ):

  • Official name
  • Main address
  • All TINs ( Tax Identification Numbers ) assigned to the landlord, and the member states where they were issued
  • VAT identification number
  • Company registration number (Chamber of Commerce number)


Financial information from the landlord ( source ):

  • Identification code (for example the account number) of the financial account to which the rent is paid or credited
  • If the account number is not in the name of the lessor:
    • The name of the holder of the financial account to which the rent is paid or credited
    • Main address
    • All TINs ( Tax Identification Numbers ) assigned to the account holder and the Member States where they were issued
    • VAT identification number, if available
    • Date of birth, or the Chamber of Commerce number if it concerns an entity
  • The total consideration (rent) paid or credited during each quarter of the reporting period
  • The number of relevant activities (bookings) for which this consideration has been paid or credited
  • All fees, commissions or taxes withheld or levied by Booka Rentals BV during each quarter of the reporting period


If the reportable lessor rents out real estate, the following data will also be shared ( source ):

  • The postal address of each rented accommodation
  • The municipal or national registration number
  • The total rent paid or credited during each quarter of the reporting period
  • The number of relevant activities (bookings) made for each accommodation
  • The number of rental days for each property during the reporting period
  • The type of accommodation


When should Booka Rentals share this information?

Data from a landlord must be shared if there is:

  • The rental of real estate, and;
  • If more than €2,000 in total has been paid or credited to the lessor in the relevant calendar year. This minimum does not apply to rentals, only to sellers.



You can fill in the required information here:

Fill in data


If you do not enter the details in time, payouts will be frozen from the moment a payout exceeds the limit of €2,000 in the relevant calendar year.


Future legislation

This DAC7 tax legislation is separate from future measures to: "promote transparency in the short-term rental sector for the benefit of all players". This legislation, due in a few years, specifically stipulates that rental data must be shared with local governments to give them insight into what is happening in their city in terms of tourist rentals. We only share the DAC7 tax information with the tax authorities.


Definitions

  • Main Address : the address of the main residence of a seller (lessor) who is a natural person, as well as the main address of the registered office of a lessor if it is an entity.
  • Identification code : the unique identification number or reference number of the account with a bank or other comparable payment service held by the platform operator and to which the consideration (rental) is paid or credited. For example, the IBAN or the PayPal email address.
  • Seller (Lessor) : a user of a platform, either a natural person or an entity, who is registered on the platform at any time during the reporting period and performs a relevant activity. For example: the rental of an accommodation.
  • Entity : a legal entity or legal arrangement, such as a corporation, partnership, trust or foundation.


Sources

  • DAC7 Legislation in: EN / NL / DE / ES / FR - Directive 2011/16/EU on administrative cooperation in the field of taxation
  • Dutch implementation progress of the European DAC7 directive: www.tweedekamer.nl.
    • As can be seen on this page, the vote on whether or not to pass this legislation was only held on November 10, 2022 and passed with 123 votes out of 148.
  • Future legislation (not this DAC7 legislation): "on the collection and sharing of data related to short-term rental of accommodation and amending Regulation (EU) 2018/1724"


If there are any questions, you have additions or anything else (un)related, please feel free to contact us.

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