Which Platforms Are Covered?
DAC7 applies to digital platforms that facilitate the sale of goods, rental of property, provision of personal services, or rental of transport. In practice, this covers:
- Vinted — second-hand clothing and goods
- eBay — all categories
- Etsy — handmade and vintage goods
- Airbnb / Booking.com — accommodation
- Fiverr / Upwork — freelance services
- Amazon Marketplace — third-party sellers
- Leboncoin, Wallapop, Kleinanzeigen — classified ad platforms
What Do Platforms Report?
Platforms collect and report to the relevant EU tax authority by 31 January of each year (for the previous calendar year):
- Your full name and address
- Tax identification number (TIN) / national ID
- Date of birth
- Bank account details (IBAN)
- Total income received through the platform
- Number of transactions
- Any fees deducted
When Does Reporting Start?
The first reports were submitted in January 2024 (for calendar year 2023). Tax authorities in each EU member state have been receiving this data since then.
Does Every Sale Get Reported?
No. Only sellers who exceed both of these checks fail to be excluded:
- Fewer than 30 transactions AND less than €2,000 income → excluded from reporting
- More than 30 transactions OR more than €2,000 income → reported
An important quirk: the condition is OR, not AND. Even if you made just 5 large sales totalling €5,000, you get reported. Even if you made 50 tiny sales totalling €400, you get reported.
One Platform at a Time
Each platform reports your activity on that platform only. If you sell €1,500 on Vinted and €1,500 on eBay, neither platform individually triggers the threshold — but combined you earned €3,000 across two platforms. Your national tax authority may or may not correlate the two reports automatically.
Practical Takeaway
If you are close to either threshold on any platform, check your risk now. The calculator takes about 2 minutes and is free.