DAC7/MRDP

Sellers that do not have reporting obligations under DAC7/MRDP

Platform operators are not required to report excluded sellers under Council Directive (EU) 2021/514 (DAC7) or the Model Reporting Rules on DIgital Platform Operators (MRDP) The following are excluded sellers:

  • A Government entity.
  • sellers of goods with fewer than 30 transactions and a total amount of less than €2,000 in the reportable period.
  • Entities listed on a stock exchange.
  • sellers which rent the same immovable property listing through the platform more than 2,000 times during the reportable period. Annex V Section I(C)(7) of DAC7 provides a definition of property listing for DAC7 purposes.

Platform operators should initiate due diligence as soon as sellers become reportable so that they can be included in the relevant DAC7 or MRDP Return.

  • Example

    Application of excluded seller for the sale of goods.

    John sells goods to customers via Platform 123. John has the following sales on the platform for the reportable periods 2023 to 2026.

    Application of excluded seller for the sale of goods
    YearNumber of salesTotal considerationExcluded seller
    2023 2 €2,200 No
    2024 35 €1,750 No
    2025 32 €2,500 No
    2026 15 €1,500 Yes

    John is a reportable seller for:

    - 2023, as the consideration exceeded €2,000

    - 2024, as the number of sales exceeded 30

    - 2025, as the consideration exceeded €2,000 and the number of sales exceeded 30.

    For 2026, John is an excluded seller as the number of sales does not exceed 30 and the total consideration does not exceed €2,000.

    Platform 123 must include John’s activities in their returns for 2023, 2024 and 2025, but should not include him in their 2026 DAC7/MRDP Return.

    If John exceeds the threshold in subsequent years, he becomes a reportable seller again and must be included in Platform 123’s DAC7/MRDP returns.

Next: How to file a DAC7/MRDP Return

Published: 31 August 2026 Print this page

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