DAC7 for tax service providers
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Are your customers sellers on a digital platform or platform operators? If so, the new Directive (EU) 2021/514 (DAC7) may affect you and your customers. As of 1 January 2024, platform operators will be obliged to report data on sellers to us. On this page you can read what DAC7 means for platform operators and sellers.
Information about DAC7 for tax service providers
- Which customers will be affected by DAC7?
Do you have have platform operators among your customers? Or sellers who are active on digital platforms? If so, your customers may be affected by the new Directive (EU) 2021/514 (DAC7). Find out what you can do to support platform operators to meet the obligations arising from this, such as the reporting requirement. And how you can advise sellers on platforms about the possible consequences for their turnover tax, income tax or corporation tax return.
The reporting requirement does not just apply to well-known large booking or sales websites that bring buyers and sellers together. Smaller digital platforms are also obliged to provide us with data about their sellers as of 1 January 2024.
Some examples of small platforms
- A restaurant with third-party art on the wall. The restaurant sells these works of art via its own website.
- A holiday park that not only offers their own holiday homes on their website, but also private holiday homes.
- A website of a bank or insurer that offers third-party household goods at a discount using a savings points system.
- A website where construction workers offer their services, and where the process from quotation to payment runs via the platform.
- A website where multiple car dealers offer their cars, and where buyers make payments via this website.
- A website of a local association that sells third-party products.
- A website on which gyms can hire freelance instructors to take over lessons in the event of illness or leave of permanent staff.
You can use the DAC7 checklist for platform operators (only available in Dutch) to assess which digital platforms the reporting requirement applies to.
- Your customer is a platform operator
If your customer meets all the conditions that apply to platform operators under the DAC7 legislation, then your customer is obliged to report data about sellers on the platform to us as of 1 January 2024. Your customers can prepare for this. For example, by setting up their administration in such a way that they can report this data annually per seller.
As a tax service provider, you can check whether your customer's administration is set up accordingly. Also check whether there is software that allows your customer to comply with the reporting requirement, and discuss what role you will play as a tax service provider in this process. Who submits the report: you or your customer?
More information about the DAC7 legislation for platform operators and the data they must provide can be found on the page Information for platform operators.
- Your customer is a seller on a digital platform
If your customer is a seller on a digital platform, the platform operator must report data about your customer to us every year. The platform operator provides the seller with an overview of the reported data. This enables your customer to check whether the data reported by the platform operator is consistent with their own administration. If the data is incorrect, your customer can have the data corrected by the platform operator.
When is your customer is a seller on a digital platform?
A seller on a digital platform is someone who is engaged in:
- rental of immovable property
- provision of personal services
- sale of goods
- rental of means of transport.
As a tax service provider, you can check whether your customer's administration is set up in such a way that it provides an overview of, among other things, the turnover for each platform operator. This way, your customer can compare the platform operator's annual reports with their own administration. Discuss what role you will play in this process.
Your customer may come to you with questions. For example, about the tax consequences of the overview they received from a platform operator. You can advise these customers how the overview affects their turnover tax, income tax or corporation tax return.
Remember!
It is possible that something that started as a hobby grows into a much larger activity and must therefore be taxed via turnover tax or income tax.
You can use the DAC7 checklist for sellers, landlords and service providers on digital platforms (only available in Dutch) to assess whether platform operators need to report data about your customers.
More information for sellers can be found at Information for sellers. - Questions about software
A platform operator must have software to provide us with reports. If you are going to submit the reports on behalf of your customer, make sure your accounting package is suitable for this. If that is not the case, purchase suitable software or develop it yourself.
More information about (the development of) reporting software can be found at Information for software developers.
- More information
Forum for Tax Service Providers (only available in Dutch) regularly publishes articles about DAC7 and the consequences for you as a tax service provider.
During the Tax Service Provider Event at the end of 2022, attention was paid to DAC7. The presentation can be found on the Tax Service Provider Event website (only available in Dutch).
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