Council Directive (EU) 2021/514 (DAC7): sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
From what date do the provisions of the agreement or act apply
DAC7 applies from 1 January 2023 to four relevant activities (immovable property rental, personal services, sale of goods, rental of transport)
«n Jurisdiction" means a non-Union jurisdiction that has in effect an Effective Qualifying Competent Authority Agreement with the competent authorities of all Member States which are identified as reportable jurisdictions in a list published by the non-Union jurisdiction. 7. "Effective Qualifying Competent Authority Agreement" means an agreement between the competent authorities of a Member State and a non-Union jurisdiction that requires the automatic exchange of information equivalent to that specified in paragraph B of Section III of this Annex as confirmed by an implementing act in accordance with Article 8ac(7). 8. "Relevant Activity" means an activity carried out for Consideration and being any of the following: (a) the rental of immovable property, including both residential and commercial property, as well as any other immovable property and parking spaces; (b) a Personal Service; (c) the sale of Goods; (d) the rental of any mode of transport. The term "Relevant Activity" does not include an activity carried out by a Seller acting as an employee of the Platform Operator or a related Entity of the Platform Operator. 9. …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
«d concerning Articles 8aa, 8ab and 8ac, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.’; (20) Annex V, the text of which is set out in the Annex to this Directive, is added. Article 2 1. Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2023. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
«hat is registered at any moment during the Reportable Period on the Platform and carries out a Relevant Activity. 2. "Active Seller" means any Seller that either provides a Relevant Activity during the Reportable Period or is paid or credited Consideration in connection with a Relevant Activity during the Reportable Period. 3. "Reportable Seller" means any Active Seller, other than an Excluded Seller, that is resident in a Member State or that rented out immovable property located in a Member State. 4. "Excluded Seller" means any Seller (a) that is a Governmental Entity; (b) that is an Entity the stock of which is regularly traded on an established securities market or a related Entity of an Entity the stock of which is regularly traded on an established securities market; (c) that is an Entity for which the Platform Operator facilitated more than 2 000 Relevant Activities by means of the rental of immovable property in respect of a Property Listing during the Reporting Period; …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
«on may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective. (39) Directive 2011/16/EU should therefore be amended accordingly, HAS ADOPTED THIS DIRECTIVE: Article 1 Directive 2011/16/EU is amended as follows: (1) Article 3 is amended as follows: (a) in point (9), first subparagraph, point (a) is replaced by the following: ‘(a) for the purposes of Article 8(1) and Articles 8a to 8ac, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State;’; …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
Directive (EU) 2021/514 has required digital platform operators since 1 January 2023 to report on sellers across four activities: rental of immovable property, personal services, sale of goods and rental of any mode of transport.
«d concerning Articles 8aa, 8ab and 8ac, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.’; (20) Annex V, the text of which is set out in the Annex to this Directive, is added. Article 2 1. Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2023. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. …»
Source: eur-lex.europa.eu · source copy as of 2026-10-02
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