Skip to content

DAC7: platforms report your online sales

Since 1 January 2023, online platforms that let you sell goods, rent out property, offer services or rent vehicles must report their sellers' income to the tax authorities. The rule is EU Directive 2021/514, known as DAC7, and the platform sends its report by 31 January for the previous year. The platform's tax office then shares it with the country where you live, so a sale through a platform based in Ireland or Germany still reaches your own tax office. DAC7 creates no new tax: it only tells the tax office what you earned.

Rules checked
Vinted screenshot

Who has to comply

Who it applies to, and who is left out.

You are reported if you live in the EU and sell through a platform, unless you sold goods fewer than 30 times and for €2,000 or less in the year. Both limits count, so 30 cheap sales or one €2,500 sale is enough. Rentals and services have no such exemption. The platform asks for your tax ID once you get close, and sends you a copy of what it reports.

Key dates

From the official sources below.
  1. 22 Mar 2021The EU Council adopts Directive (EU) 2021/514, known as DAC7, on reporting by digital platforms.
  2. 1 Jan 2023The rules apply: platforms start counting each seller's sales and income for calendar year 2023.
  3. 31 Jan 2024Deadline for the first reports on 2023 sales. Spain gave platforms until 8 April 2024 for this first year.
  4. Feb 2024EU tax authorities exchange the first reports, so your home country sees sales made through a platform based elsewhere.
  5. 31 Jan 2027Deadline for platforms to report what you sold in 2026, and to send you a copy of your data.

Tools that support it

Each checked on the provider's own website.
VintedSupported

Contacts you with a pre-filled DAC7 form once you reach 30 sales or €2,000 in a year, and states that the report alone does not mean you owe tax.

Source
eBaySupported

Asks for your tax ID in a dashboard banner, reports through Germany's BZSt and may hold payouts if you do not provide it.

Source
Amazon Seller CentralSupported

Gives you 60 days after the first notice to enter your DAC7 details in Seller Central, or it may deactivate the account and withhold funds.

Source
TikTok ShopSupported

Asks for your tax ID after two reminders, wants you to confirm your details by 31 December each year and blocks payouts if you miss the deadline.

Source
EtsySupported

Reports EU sellers from 30 transactions a year and gives you a PDF summary of what it reported by 31 January.

Source
WallapopPartly

Runs guides and a webinar with Spain's tax advisers' association (AEDAF), and estimates under 1% of its users reach the DAC7 limits.

Source

Questions

What people ask about DAC7.

Does Vinted tell the tax office about my sales?

Yes, once you reach 30 sales or more than €2,000 in a calendar year. Vinted sends your name, address, tax ID, bank account and quarterly sales to the tax authority, and the data reaches your own country's tax office. Below both limits, it reports nothing about you. eBay, Etsy and Depop follow the same rule.

Do I pay tax on second-hand sales?

Usually not, if you sell your own used things for less than you paid. There is no profit, so there is normally no income tax to pay. It changes if you buy to resell, make the items yourself or sell valuable pieces such as jewellery or art. DAC7 does not change any of this, it only gives the tax office the figures.

What happens if I don't give the platform my tax ID?

The platform has to ask you for it and send reminders. If you still do not provide it, the law requires the platform to block payouts or close your account: Amazon gives 60 days from the first notice, and TikTok Shop 60 days after the second reminder. Staying silent does not stop the report, it only stops you getting paid.

What exactly does the platform report?

Your name, address, date of birth, tax ID and VAT number if you have one. It adds your bank account, the money paid to you each quarter, the number of sales and the fees it charged. For rentals it also reports the property address and the number of days rented. You get a copy by 31 January, and you should tell the platform if anything is wrong.

I got a DAC7 message. What should I do now?

Fill in the form with your tax ID as asked, so your payouts keep running. Check the January summary against your own records and ask the platform to fix any errors. If you sell as a business, or buy items to resell, declare that income in your tax return as usual. A tax adviser can tell you whether your sales count as private or business income.

Official sources

Where the rules and dates on this page come from.