DAC7 Explained: EU Platform Seller Reporting, Deadlines and Penalties
DAC7 (Council Directive (EU) 2021/514) has applied since 1 January 2023. Who must report, which sellers are excluded (fewer than 30 sales and no more than EUR 2,000), what data goes to the tax authority by 31 January each year, national penalties, and the 2026 recast proposal.