DAC7 is an EU tax transparency rule that requires digital platforms, including Holidu, to collect and report certain information about hosts and their rental income. This FAQ answers the most common questions hosts have about DAC7 and explains how to provide the information we need.

What is the purpose of DAC7?

DAC7 is the EU Directive on Administrative Cooperation. It aims to strengthen tax transparency in the digital economy by making sure income earned through digital platforms, including holiday rental platforms, is declared to tax authorities. This helps prevent tax evasion and supports fair taxation across EU Member States.

You can find more information about DAC7 on the website of the German Federal Ministry of Finance, here.

Does Holidu report data about my properties and bookings directly to EU tax authorities?

Holidu submits the DAC7 report to the German Tax Office (Bundeszentralamt für Steuern). The German Tax Office then forwards the data to the tax authorities of the relevant EU Member State(s) where your properties are located.

What information does Holidu have to report under DAC7?

Holidu must report identification details for each host and financial details for each property. The report covers the information listed below.

Per host:

• Full name or company name
• Date of birth (for individual hosts)
• Address
• Taxpayer Identification Number (TIN)
• 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. DAC7 requires Holidu to report data for all confirmed bookings made through our platform. The report includes the revenue from these bookings, along with property-specific details such as total payments, number of bookings, commissions, and taxes.

The German Tax Office receives this information and shares it with the relevant EU Member State authorities.

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

It depends on your legal relationship with the property. DAC7 declarations are required from platforms offering intermediary services. If you act as an intermediary for a property, you may need to make a declaration yourself. Please consult your tax advisor for guidance on your specific 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. For questions about your income tax declaration, please consult your tax advisor.

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.

What information does Holidu need to make the DAC7 declaration?

To make the declaration, we need the following information from you:

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

Where can I find my Taxpayer Identification Number?

Your Taxpayer Identification Number (TIN) appears on different documents depending on your country of residence. You can find detailed information for each country here.

Where can I enter my TIN in my Holidu account?

You can add your TIN in your Holidu account by following these 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. Enter your TIN, select the country, and save your changes.

If you cannot see this field, you may need to answer "No" to the question "Do you have a valid EU VAT number?" if you are not registered for VAT reverse charge.

Is it mandatory to enter my TIN?

Yes. We need your TIN to make the DAC7 declaration. Without it, we cannot complete the required report for your properties.

Why was my TIN not accepted?

Our system checks the format of the number you enter. If your TIN is not accepted, the number does not match the expected format for your country. Please check the number against your official tax documents and try again.

I manage a property as an administrator. Should I add my details or the details of the property owner?

If you are responsible for declaring the income and taxes for the property to the tax office in your name, please add your own details for the declaration.

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

If you are registered as a company, have indicated this in your Holidu account, and have provided your company ID number, we will report the data under your company name. If not, we will report it under your individual name.

Do hosts registered as a company need to provide additional information?

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

I used to be registered as a company, but I no longer am. How can I update this in my account?

Please 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 information.

What happens if I do not provide the required DAC7 information?

DAC7 requires us to freeze all future payouts to you until the required information is provided. To avoid delays in your payments, please submit your information as soon as possible.

What should I do if my details change?

If your details change, update them right away in your Holidu account. Follow the steps in this FAQ to find the correct section and make your changes.

My property is a boat. Do I still need to provide my data for DAC7?

Yes. If your property is a boat, we still need to make a DAC7 declaration for your bookings, so please provide your data as described in this FAQ.

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

Holidu is legally required to report this information under the DAC7 Directive.

Why is Holidu sharing my personal information with the tax office?

Holidu has a legal obligation to share this information under the DAC7 Directive. We do not share it for any other reason.

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.

Will Holidu use my tax information for other purposes?

No. Holidu uses your tax information only where we have a legal obligation to do so. It is not used for any other purpose.