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DAC7

  1. Overview
  2. Registration obligations for platform operators
  3. Reporting obligations for platform operators
  4. Information to be provided to platform operators by sellers who are individuals
  5. Information to be provided to platform operators by sellers who are entities
  6. Information reported in respect of sellers under DAC7
  7. Sellers that do not have reporting obligations under DAC7
  8. How to file a DAC7 return

Sellers that do not have reporting obligations under DAC7

The following do not have reporting obligations under Council Directive (EU) 2021/514 (DAC7) (Excluded Sellers):

  • a Government entity
  • sellers of goods with less than 30 transactions and for a total amount of €2,000 in the reportable period
  • entities listed on a stock exchange
  • sellers that 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.
  • 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 years 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 total consideration does not exceed €2,000.

Next: How to file a DAC7 return

Published: 11 October 2024 Print this page

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