Guide chapters
DAC7: seller data and annual reporting
DAC7 is not a tax imposed by the platform. It is an obligation of due diligence, collection, verification, and reporting by the platform operator, if the software enables sellers to perform the reported activities and the operator knows or can reasonably determine the transaction value.
Software used solely for payment processing, listing or advertising, or redirecting users to another service may fall outside the definition if it does not perform an additional platform function. A typical marketplace that processes orders and charges commission usually requires an assessment of whether the operator is a Reporting Platform Operator.
Which sellers of goods are excluded from the report#
For the sale of goods, a seller is excluded as an "excluded seller" only if they meet both conditions for the entire reporting period:
- fewer than 30 transactions; and
- the total consideration paid or credited does not exceed EUR 2,000.
Exactly 30 transactions or exceeding EUR 2,000 means this exclusion does not apply. For personal services and other reported categories, this goods threshold does not apply in the same way.
What to collect and determine#
Depending on the individual/entity and applicable regulations: full name or company name, principal address, country of residence, TIN and issuing country, VAT number, date of birth, company registration number, and required business information. The financial account identifier and its holder's details are included to the extent required by law only if available to the operator. It is not necessary to collect the full IBAN solely to make it available.
For the report, the system aggregates quarterly at least the number of transactions, the total consideration, as defined by DAC7, and any collected or withheld commissions, fees, and taxes. Refunded and cancelled amounts must be handled according to an approved method, not manually removed from the report without a trace.
Deadlines and blocks#
| Activity | Deadline/rule |
|---|---|
| Due diligence and data determination for the year | as a rule, by December 31 of the given reporting period |
| Report to the Head of KAS | by the end of January of the following year |
| Providing the seller with information concerning them | within the reporting deadline, so they are aware of the reported data |
| Storage of DAC7 information and evidence | 5 years, counting from the end of the year in which the deadline for submitting information expired |
| Lack of data after the first request and two reminders, after 60 days | first, suspend payments; if not possible, block further sales until completion |
PSP as a source of DAC7 data - without unnecessary duplication#
The PSP can be an authoritative source of account data and some KYC data. The operator should not ask the seller for a document or IBAN a second time if, according to the agreement and law, they can use a sufficient result or data from the PSP. In their form, they collect only the missing identity and tax data required by DAC7, which the PSP does not provide or verify to the necessary extent. The absence of an account identifier does not create an obligation to collect it additionally if it is not available to the operator.
Basis and sources: Ministry of Finance - DPI/DAC7; information on platform operator obligations; act implementing DAC7.
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