DAC7 is an EU tax transparency rule that applies to digital platforms, including holiday rental platforms like Holidu. This FAQ answers the most common questions hosts have about DAC7, what information we need from you, and how to provide it.

What is the EU Tax Directive DAC7?

DAC7 is the Council Directive on Administrative Cooperation (Directive (EU) 2021/514). It improves tax cooperation between EU member states by requiring digital platforms to report income earned through their systems. It is designed to combat tax evasion and increase transparency across the European Union.

DAC7 focuses in particular on income earned through digital platforms, such as holiday rental platforms like Holidu. To support proper taxation, platforms must collect and share certain financial and identification information about hosts and the properties booked through them.

What is the purpose of DAC7?

DAC7 aims to strengthen tax transparency in the digital economy by making sure income earned through digital platforms is declared to tax authorities. This helps prevent tax evasion and supports fair taxation. You can find more information on the official German Federal Ministry of Finance website, here.

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

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 authorities of other EU member states for the purposes of the taxation procedure.

What information does Holidu have to report under DAC7?

Holidu must report identification details for each host, along with information about each property and its bookings. The required information is listed below.

For each host:

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

For each 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 obligation comes from DAC7 and its German implementation, the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG). Reporting is necessary so the relevant tax authorities can carry out the taxation procedure correctly.

Is it mandatory to enter my TIN?

Yes. Your Taxpayer Identification Number is mandatory. We need it to submit your declaration under DAC7, and we cannot complete the required reporting without it.

Where can I find my Taxpayer Identification Number?

Your Taxpayer Identification Number (TIN) appears on different documents depending on your country of tax residence. To find out which document applies to you and where to locate your number, visit the European Commission's TIN tool, here.

Where can I enter or update my Taxpayer Identification Number?

You can add or update your TIN in your Holidu account under your billing information. Follow these steps:

1. Log in to your Holidu account.
2. Select "Account" from the menu in the top right-hand 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, select the country, and save your changes.

Why was my TIN not accepted?

Our system checks the format of the identification number you enter. If the number does not match the expected format, it will not be accepted. Please check the number carefully for typing errors, make sure it matches the format for your country, and try again.

What should I do if my details change?

If any of your details change, update them right away in your Holidu account so that your DAC7 data stays accurate. You can find instructions for updating your TIN in the section above.

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

This depends on your legal relationship with the property. Only platforms offering intermediary services are required to make a DAC7 declaration. If you act as an intermediary for your 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. 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.

Will my data still be reported if I deactivate my Holidu account?

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

Does DAC7 apply if my property is a boat?

Yes. If your property is a boat, we still need your data to submit a DAC7 declaration for your bookings.

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

DAC7 requires us to hold back future payouts until the required information is provided. To avoid delays, please make sure your details, including your TIN, are complete in your Holidu account.

I manage the property as an administrator and declare its income under my name. Should I enter my details or the property owner's details?

If you are responsible for declaring the income and taxes for the property, enter your own details for the DAC7 declaration.

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

If you are registered as an organisation, have indicated this in your Holidu account, and have provided your company ID number, we will report the data under your company name. Otherwise, we will report it under the individual's name.

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

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

My organisation status has changed. How do I update it in my Holidu account?

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

Will Holidu use my tax information for other purposes?

No. Holidu uses this information solely to meet our statutory reporting obligations under DAC7.

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 by 31 January each year and covers the previous calendar year. To download it:

1. Log in to your Holidu account.
2. Click the Holidu logo in the top left corner to go to your account section.
3. Scroll down to "Your reports & 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 only appears 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 the following year.