DAC7 FAQ

What is DAC7?

The DAC7 Directive, also known as the "Directive on Administrative Cooperation", is a legal instrument designed to improve administrative cooperation related to taxation within the European Union. It is intended to combat tax evasion and improve transparency between EU member states.

DAC7 focuses in particular on the exchange of information related to income earned through digital platforms, such as holiday rental platforms like Holidu. To support proper taxation and reduce opportunities for tax evasion, DAC7 requires holiday rental platforms such as Holidu to collect and share certain financial information with tax authorities about the hosts and properties booked through their system.

What is the purpose of DAC7?

DAC7 aims to strengthen tax transparency and cooperation in the digital economy by ensuring that income from digital platforms — including holiday rental platforms — is declared to tax authorities. This helps prevent tax evasion and supports fair taxation of income earned through such platforms.

More information regarding DAC7 is available on the website of the German Tax Agency, here.

Does Holidu report data regarding my properties and bookings directly to the Tax Authorities of EU Member States?

Yes. As a company based in Germany, Holidu submits the DAC7 declaration to the German Tax Office (Bundeszentralamt für Steuern). The German Tax Office is then responsible for forwarding this data to the tax authorities of the relevant EU Member State(s).

What information is Holidu required to report to the Tax Office under DAC7?

Under DAC7, Holidu must report specific details about you and your property. This ensures tax authorities have complete information about income generated through the platform.

Per Host:

• Full name or company name
• Date of birth (if individual)
• Address
• Taxpayer Identification Number
• Company registration number (if applicable)

Per Property:

• Complete property address
• Total payments received
• Number of bookings
• Total commissions (including VAT)
• Any applicable taxes

Do you pass on information from all bookings to the Tax Office?

Yes — Holidu is required to do this under DAC7. The data we report includes the revenues earned from all confirmed bookings, along with property-specific details such as total payments, number of bookings, commissions, and taxes. This information is submitted to the German Tax Office, which then shares it with the relevant EU Member State authorities.

Do I, as a host, need to make a declaration under DAC7?

This depends on your legal relationship with the property. Only platforms offering intermediary services are required to make a declaration under DAC7. If you are an intermediary, you may need to make a declaration under DAC7. Please consult your tax advisor for further information.

Does this affect my income tax declaration?

DAC7 does not impact your income tax declaration, and you still need to declare your income as you normally would. Please consult your tax advisor for further information regarding income tax declarations.

My property is located in the EU, but I am not an EU resident. Does DAC7 apply to me?

Yes. DAC7 applies to all properties located within EU territory, regardless of whether you are an EU resident or not.

What information does Holidu need in order to make the declaration under DAC7?

To make the declaration, we need:

1. Your Taxpayer Identification Number (TIN)
2. If you are registered as a company, your Commercial Registration Number

Where can I enter my TIN?

If you need to add your Tax Identification Number (TIN), you can add it by:

1. Logging in to your Holidu account
2. Selecting "Account" by clicking the right-hand corner menu
3. Scrolling down to "Personal information"
4. Clicking edit on the "Billing information"
5. Reviewing that the field "Tax identification number" is empty, then adding your TIN, the country, and saving the changes

If you cannot see this: You might need to mark the question "Do you have a valid EU VAT number?" as "No" (if you are not registered for VAT reverse).

Is it mandatory to enter my TIN?

Yes, this is mandatory. We need this information in order to make the declaration under DAC7.

I have entered my TIN, but it has not been accepted, why is this?

Our system checks the format of the ID number you have entered. If it is not accepted, the number you provided is invalid. Please check the data and try again.

Where can I find my Taxpayer Identification Number?

Your Taxpayer Identification Number (TIN) can be found in different documents depending on your country. You can find more information by visiting the official TIN lookup tool at this link.

I manage the property as an administrator, and I am responsible for declaring the property's income to the Tax Office under my name. Should I add my details as data for the DAC7 declaration or details of the actual property holder?

If you are responsible for declaring income and taxes for the property, please include your data for the declaration.

I am registered as a company. Will Holidu report the DAC7 data under my personal name or my company's?

If you are registered as a company, have indicated so in your Holidu account, and have provided your company ID number, we will report the data under the company name. Otherwise, we will report it under the individual's name.

I am registered as a company. Do I need to provide any additional data?

Yes, hosts registered as a company also need to provide their business or commercial registration number.

I was previously registered as a company, but this is no longer the case. How can I change this in my Holidu account so that I can provide the correct information for DAC7?

Please reach out to your Account Manager, who will help you change the status of your account. A migration may be needed. Once this is done, you can follow the guidance in this FAQ to provide your DAC7 data.

What are the penalties for non-compliance with DAC7?

If hosts fail to provide us with the required information, we are required by DAC7 to freeze all future payouts until the information is provided.

What should I do if my data changes in the future?

If your data changes, please update it immediately in your Holidu account. You can find details on how to do so in the relevant sections of this FAQ.

My property is a boat. Do you still need my data for the DAC7 declaration?

Yes — if your property is a boat, we also need to make a DAC7 declaration for your bookings.

Why does Holidu need to send this data to the tax authorities?

Holidu is required by law to make this declaration under the DAC7 Directive.

Why is Holidu sharing my personal information with the Tax Office?

Holidu has a legal obligation to do this under the DAC7 Directive.

If I deactivate my Holidu account now, will my data still be shared?

Yes. Holidu is required to report data for all bookings made through our platform, regardless of whether the account is still active.

Will Holidu use my tax information for any other purposes?

Holidu will only use your information where we have a legal obligation to do so. It will not be used for any other purpose.