DAC7: What is it and how does it work?

If you are a park in the EU working with owners, you're legally required to file a DAC7 report. The BEX PMS can provide the necessary data and help you generate a report. In this article, you'll read more about which data is required and how to prevent common errors.

DAC7 is an EU-directive that requires digital platforms to report income earned by their users to the tax authorities. A holiday park that works with owners who rent out the properties owned by them through the park and its channel partners, is viewed as a digital platform under this directive.

Booking Experts facilitates this report by filtering and organizing the necessary data, such as rental income, fees, and information on the owner's tax residency from the data present in the PMS. A DAC7 report can be generated via the reporting functionality. Read more about how to do this: Creating and checking a DAC7 report

Be aware that owners have a right to know which data relating to them are being shared with the tax authorities.

Which data is required for the DAC7 report?

The information below is general: for details specific to the Netherlands or Belgium, go to the Dutch version of this article. For details specific to Germany, go to the German version of this article.

Owner identification

  • Full name (for individuals) or company name (for companies)

  • Tax Identification Number (TIN)

  • VAT Number

  • Date of birth (for individuals)

  • Company registration number

  • Permanent address and country of residence

To prevent error messages, take note of the following points:

  • Initials are not an acceptable first name. Fill in the entire name.

  • Only one name may be entered into the fields. If the owners are, for example, a married couple, only enter the name of one person.

  • Check that companies are created as companies and not individuals.

  • If an owner has multiple objects and you receive an error message that their address is not unique, add a door or room name to the objects.

Banking information

  • The account of the owner where rental income is paid out to (IBAN or account number)

Object information

  • Address of the rental property

  • Property LOT number

  • What kind of property it is (Segment of the type)

Rental activity information

The data below is generated in Booking Experts.

  • Number of reservations

  • Number of rented days (equals number of nights)

  • Total net income earned by the owner from renting out properties

  • Fees or commissions charged by the platform

What is the deadline for the DAC7 report?

The reporting deadline is 31 January, every year. This report should then contain the data of the previous year. Read more: Creating and checking a DAC7 report

For Dutch and German parks, there are options to directly communicate with the online portals of tax authorities using an integration connection. For more information, go to the Dutch or German language versions of this article.