DAC7 for sellers

Are you a seller and do you use a digital platform for your activities? With the introduction of the Directive (EU) 2021/514 (DAC7), a platform operator may be required to report data about you to the tax authorities as of 1 January 2024. On this page, you can read in which cases platform operators must report, what the consequences are for you and what you should do.

Information about DAC7 for sellers

• What does DAC7 mean for sellers using digital platforms?

  As a seller, you may also be affected by DAC7. The digital platforms on which you are active must collect, verify and report data about you to us. For example, your address or tax identification number. Sometimes platform operators need additional information from you. You must also check yourself whether the data a digital platform reports to us about you is correct.

• Which activities fall under DAC7?

  Platform operators must report about you if you perform the following activities:

  • rental of immovable property
  • provision of personal services
  • sale of goods
  • rental of means of transport.

  Activities of sellers who are employees of the platform operator or of an entity affiliated with the platform operator do not count as relevant activities.

  What will you notice about this?

  The DAC7 legislation came into effect on 1 January 2023. The reporting requirement for platform operators applies from 1 January 2024. From then on, digital platform operators must provide us with data about sellers on their platforms. For example, their identification and turnover data.
  
  This reporting requirement has consequences for you if you are active as a seller on online platforms. You must take the following into account:

  • You must provide (identification) data to the platform. You are obliged to identify yourself to the platform.
  • If you refuse to cooperate, the platform is obliged to remove you from the platform after a number of warnings.
  • In January of each year, the platform operator will provide an overview of data for the previous calendar year. You must check that the data and ask the platform to rectify the data if incorrect or incomplete.

• What data do platform operators share with us?

  Details of the seller that are shared include:

  • First and last name or legal name of the seller
  • The seller's primary address
  • The seller's date of birth (if applicable)
  • The seller's VAT identification number
  • The seller’s financial account identifier
  • The seller's tax identification number (bsn, RSIN) indicating the Member State where it was issued
  • The seller's business registration number (if applicable)
  • The existence of any permanent establishment through which relevant activities are carried out in the Union by the seller
  • Details of the address of the immovable property and the land registration number if you rent out immovable property in the EU
  • Total consideration paid or credited per quarter
  • The number of relevant activities paid or credited for
  • Any fees, commissions or taxes withheld or charged by you as the reporting platform operator

  Your own records and tax return

  You can use the overview you received from the platform operator for your own records and tax returns.

• In what cases do platform operators share data with us?

  If you want to know whether platform operators share data about you with us, perform the check for sellers, landlords and service providers (only available in Dutch).

• What happens with the reports?

  You will not automatically receive a (higher) tax assessment based on the information we receive about you. We will, however, include this information in the assessment of your tax return.

• Exchange with tax authorities of other EU member states

  If necessary, we exchange the data from the reports with tax authorities of EU member states where sellers reside or are established, or where the property a seller rents out is located.

• Exchanging data and privacy

  We handle the data we receive from platform operators and the data we exchange with other tax authorities with due care. Check belastingdienst.nl/privacy (only available in Dutch) to find out how we do that.

• Step-by-step plan

  1. At the beginning of each calendar year, your platform operator sends you an overview with quarterly transaction data for the previous calendar year. There is a threshold for the sale of goods. If you have carried out more than 30 transactions or received a higher consideration than € 2,000 per year, the platform must report on you.
  2. Please review the overview you receive. If you notice anything that is incorrect, you must notify the platform operator.

• Source of income

  If you want to know under what conditions we consider the income from your activities on a digital platform as a source of income, visit Source of income (only available in Dutch).
  
  If we do not regard your income as a source of income, you cannot offset any losses against other sources of income. More information about this can be found via Source of income at Goede Start Belastingdienst (only available in Dutch).

• When are you an entrepreneur?

  If you earn income via a digital platform, you are not automatically an entrepreneur for income tax purposes. It is important to verify this because it affects how you complete your income tax return. Do the entrepreneur check (only available in Dutch) to find out whether you are an entrepreneur for income tax purposes.

  As a seller on a digital platform, you can also be an entrepreneur for turnover tax purposes. More information can be found at When are you an entrepreneur? And when are you an entrepreneur for VAT purposes? (only available in Dutch)

• Assistance

  If you need assistance, you can engage a tax service provider.

• Wet-en regelgeving

  
  
  • EU-Richtlijn 2021/514 (DAC7)
  • FAQs Model Reporting Rules for Digital Platforms