DAC7 Reporting Threshold Checker
Check whether a platform seller triggers EU DAC7 reporting obligations. The 30-transaction / €2,000 exclusion applies only to sale of goods. Personal services, rental, and transport: all Active Sellers are reportable. Based on Council Directive 2021/514, Annex V.
Important: threshold applies only to goods
The 30-transaction / €2,000 exclusion (Annex V, Section I, B(4)(d)) applies only to sale of goods (tangible property). For personal services, rental of property, and rental of transport, every Active Seller with at least one transaction is a Reportable Seller — no minimum threshold exists for those activities.
Examples: eBay, Vinted, Amazon Marketplace, online resale
Sale of goods: Excluded (not reportable) only if fewer than 30 transactions AND less than €2,000 in the period. Both must be below their threshold.
What is DAC7?
DAC7 (Council Directive EU 2021/514, amending Directive 2011/16/EU) extends EU administrative cooperation in taxation to the digital platform economy. It requires Reporting Platform Operators to collect, verify, and report information about Reportable Sellers to national tax authorities, who then automatically exchange this data with the seller's country of residence.
The directive covers platforms facilitating rental of immovable property (e.g. Airbnb, Vrbo), personal services (e.g. Fiverr, Deliveroo), sale of goods (e.g. eBay, Vinted), and rental of transport (e.g. car-sharing). The first Reportable Period was calendar year 2023.
Threshold Rules by Activity Type
The 30-transaction / €2,000 threshold is not universal. Annex V, Section I, paragraph B(4) of the directive defines which sellers are "Excluded Sellers" — and the minimum threshold exclusion applies only to sale of goods (tangible property). The other activity types have no minimum threshold.
Rental of immovable property
No threshold: All Active Sellers (≥ 1 transaction) are Reportable Sellers. No minimum exclusion in the directive.
Personal services
No threshold: All Active Sellers (≥ 1 transaction) are Reportable Sellers. No minimum exclusion in the directive.
Sale of goods
Threshold applies: Excluded if < 30 transactions AND < €2,000. Both must be below. (Annex V, B(4)(d))
Rental of transport
No threshold: All Active Sellers (≥ 1 transaction) are Reportable Sellers. No minimum exclusion in the directive.
Examples
Who Must Report?
EU-established platform operators that facilitate Relevant Activities must comply. Non-EU platforms also have reporting obligations when they facilitate Relevant Activities of EU-resident sellers, or involve rental of EU-located immovable property. Non-EU platforms must register in a single member state and are subject to the same reporting rules.
For each Reportable Seller, platforms must collect and report: name, primary address, TIN (or place of birth for individuals if no TIN), date of birth (individuals), VAT identification number, financial account identifier, total consideration per quarter, number of activities per quarter, and fees/taxes/commissions withheld. For immovable property: also the property address and land registration number.
Reporting Timeline
Source: Article 8ac(3) of Directive 2021/514 — communication within two months following end of Reportable Period. Member States must exchange received information within one month (Article 8ac(3)).
Frequently Asked Questions
Sale of Goods only
Excluded if < 30 transactions AND < €2,000 in the year
Rental / Services / Transport
No minimum threshold. All Active Sellers are Reportable Sellers.
• Seller name & primary address
• TIN (or place of birth if absent)
• Date of birth (individuals)
• VAT identification number
• Financial account identifier
• Consideration paid per quarter
• Number of activities per quarter
• Fees, taxes, commissions withheld
• For rentals: property address & land registration number