The Two Thresholds
Under DAC7, a platform must report a seller if either of these conditions is met in a calendar year:
- More than 30 transactions (individual sales or rentals), OR
- More than €2,000 in total consideration (gross income before platform fees)
The condition is OR — only one needs to be true. This surprises many sellers who assume they are safe because their income is low.
What Counts as a Transaction?
A "transaction" under DAC7 is each individual sale, rental, or service delivery. On Vinted, each item sold is one transaction. On Airbnb, each booking period is typically one transaction.
Bundled listings may count as one transaction if sold together. Platform-specific rules apply.
What Counts as Income?
DAC7 counts consideration received — the amount paid by the buyer, including shipping if the seller receives it, but before the platform deducts its fees. Some platforms report gross amounts, others report net. Check your platform's documentation for how they calculate your total.
The €2,000 Income Threshold
This is the gross income you received on that platform in that calendar year. It is not profit. It is not income minus what you originally paid for the items.
Example: You sell 10 items at €250 each = €2,500 total. Even though you may have originally paid €3,000 for those items (meaning you made a loss), you are still reported because you exceeded €2,000 in consideration received.
Country-Specific Thresholds
| Country | Threshold (2026) | |---|---| | Most EU countries | €2,000 or 30 transactions | | Spain | €3,000 or 30 transactions | | Netherlands | €2,000 or 30 transactions (highest platform fines in EU: up to €900,000) |
Threshold Drift: This Will Change
The European Commission has proposed raising the DAC7 threshold from €2,000 to €3,000 across all EU member states. Spain already implemented this. Other countries may follow. Our calculator always uses the current threshold for your country — not a historical value.