The DAC7 Directive, also known as the Directive on Administrative Cooperation, is an EU law designed to improve tax cooperation between EU member states. It focuses on income earned through digital platforms, including holiday rental platforms such as Holidu. 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 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. You can find more information on the website of the German 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). The German tax office then forwards this data to the tax authorities of the relevant EU member state or states.

What information does Holidu have to report under DAC7?

Holidu must report identification details for each host and specific financial details for each property. The report is submitted to the German tax office.

For each host:

• Identification information, including full name or company name, date of birth (for individuals), address, Taxpayer Identification Number (TIN), and company registration number if applicable.

For each property:

• The 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. 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 then shares this information 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 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 guidance on 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 where the host lives.

What information does Holidu need from me to make the DAC7 declaration?

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

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

Where can I enter my TIN?

You can add your Taxpayer Identification Number (TIN) in your Holidu account. Follow 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, then enter your TIN and select your country. 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.

Where can I find my Taxpayer Identification Number?

Your Taxpayer Identification Number (TIN) can appear on different documents depending on your country. To find out which document applies to you and how the TIN is formatted, visit the European Commission's TIN country guide.

Is it mandatory to enter my TIN?

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

Why was my TIN not accepted?

Our system checks the format of the number you enter. If the TIN is not accepted, the number does not match the expected format for your country. Please check the number for typing errors or missing characters, then try again.

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

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

I am registered as a company. Will Holidu report the DAC7 data under my personal 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 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 information?

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

My company status has changed. How can I update my Holidu account so I can provide the correct DAC7 information?

Contact your Account Manager, who will help you change your account status. In some cases, a migration may be needed. Once your status is updated, follow the steps in this FAQ to provide your DAC7 information.

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

If you do not provide the required information, Holidu is required by DAC7 to freeze all future payouts until the information is received.

What should I do if my details change in the future?

Update your details in your Holidu account as soon as they change. You can find instructions for updating your TIN and billing information in 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 still need to make a DAC7 declaration for your bookings, so we need your information.

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

Holidu is required by law to submit this declaration 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.

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 any other purpose?

No. Holidu uses your tax information only where we have a legal obligation to do so and does not use it for any other purpose.

Where can I find and download my DAC7 report?

Your DAC7 report shows the information we have reported about your rental activity. It is available in your Holidu account