What is the EU Tax Directive DAC7?

DAC7 is an EU tax law, formally the Directive on Administrative Cooperation (Council Directive (EU) 2021/514). It helps tax authorities across the European Union share information about income earned through digital platforms, such as holiday rental platforms like Holidu. Its goal is to reduce tax evasion and improve transparency between EU Member States.

To meet these rules, holiday rental platforms like Holidu must collect and share certain financial and identification information about hosts and the properties booked through their system with tax authorities. This FAQ answers the most common questions about DAC7 and explains how you can provide the information we need.

What is the purpose of DAC7?

DAC7 aims to strengthen tax transparency and cooperation in the digital economy. It makes sure that income earned through digital platforms, including holiday rental platforms, is reported to tax authorities. This helps prevent tax evasion and supports fair taxation.

You can find more information about the German legal framework on the website of the Federal Ministry of Finance: Federal Ministry of Finance.

Does Holidu report data about my properties and bookings directly to the tax authorities of EU Member States?

Yes. Holidu is based in Germany and submits the DAC7 declaration to the German Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt). The BZSt then forwards the information to the competent regional tax authorities (Landesfinanzbehörden) and, where applicable, to the competent tax authorities of other EU Member States for the taxation procedure.

What information does Holidu have to report under DAC7?

Holidu must report identification details about each host and specific information about each property and its bookings.

Per host

• Full name or company name.
• Date of birth, for individuals.
• Address.
• Taxpayer identification number (TIN).
• Company registration number, if applicable.

Per property

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

Why does Holidu need to send my personal data to the tax authorities?

Holidu Hosts GmbH is legally required to collect this information and report it each year. The legal basis is the EU directive DAC7, which Germany has implemented through the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG). The report covers you as a host, your properties, and the transactions made through Holidu. It is sent to the German Federal Central Tax Office for use in the taxation procedure.

Is it mandatory to enter my Taxpayer Identification Number (TIN)?

Yes. We need your TIN to make the DAC7 declaration, so it is mandatory for all hosts.

Where can I find my Taxpayer Identification Number?

Your TIN appears on different documents depending on your country of residence. You can find the TIN format and the documents for each country on the European Commission's website: European Commission TIN lookup by country.

Where can I enter or update my Taxpayer Identification Number (TIN)?

You can add or update your TIN in your Holidu account in just a few steps:

1. Log in to your Holidu account.
2. Select "Account" from the menu in the top right corner.
3. Scroll down to "Personal information".
4. Click edit on "Billing information".
5. Check that the "Tax identification number" field is empty. Then enter your TIN and select your country, and save your changes.

Why was my TIN not accepted?

Our system checks whether the format of the number you entered is valid. If the number is not accepted, it does not match the expected format for your country. Check the number carefully, correct any mistakes, and try again. You can find the correct format using the TIN lookup link in the section above.

What should I do if my data changes?

If any of your details change, update them right away in your Holidu account. Keeping your information current makes sure your DAC7 report is accurate. You can find the steps in the section on entering or updating your TIN.

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

This depends on your legal relationship with the property. Only platforms that offer intermediary services are required to submit a DAC7 declaration. If you act as an intermediary yourself, you may need to make a declaration. Please consult your tax advisor for guidance on your situation.

Does DAC7 affect my income tax declaration?

No. DAC7 does not change your income tax obligations. You still need to declare your rental income as you normally would. Please consult your tax advisor for advice on your income tax declaration.

My property is in the EU, but I do not live in the EU. Does DAC7 apply to me?

Yes. DAC7 applies to all properties located within EU territory, regardless of where the host lives.

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

Yes. Holidu must report data for all bookings made through our platform, even if your account is no longer active.

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

Yes. If your property is a boat, we still need to include your bookings in the DAC7 declaration.

What happens if I do not provide the required information?

DAC7 requires us to freeze all future payouts to you until the required information is provided. To avoid delays in your payments, please add your TIN and any other requested details to your account as soon as possible.

I manage the property as an administrator and am responsible for declaring its income under my name. Should I add my details or the details of the property owner?

If you are responsible for declaring the property's income and taxes, enter your own details for the declaration.

I am registered as an organisation. Will Holidu report my DAC7 data under my personal name or my organisation's name?

If you have registered as an organisation in your Holidu account and provided your company ID number, we will report the data under the company name. If not, we will report it under the name of the individual.

I am registered as an organisation. Do I need to provide any additional information?

Yes. Hosts registered as a company must also provide their business or commercial registration number.

I used to be registered as an organisation, but I am no longer. How can I change this in my account?

Contact your Account Manager. They will help you change your account status, which may require a migration. Once this is done, follow the steps in this FAQ to provide your DAC7 data.

Will Holidu use my tax information for any other purposes?

No. Holidu uses this information only to meet its legal reporting obligations under DAC7.

Where can I find and download my DAC7 report?

Your DAC7 report shows the rental activity we have reported about you. It is available in your Holidu account by 31 January each year and covers the previous calendar year.

1. Log in to your Holidu account.
2. Go to your account section by clicking the Holidu logo in the top left corner.
3. Scroll down to "Your reports and certificates".
4. Select the reporting year and download your DAC7 report.

Why can I not see a DAC7 report in my account?

A DAC7 report is only available if you had one or more Holidu bookings with an arrival date in the previous calendar year and received payment for them. Cancelled bookings that included a penalty fee are also reported. If you are a new host with arrivals starting this year, your first DAC7 report will be issued by 31 January of next year.

For more help, visit the Holidu Help Center.