DAC7 is an EU tax transparency rule that applies to digital platforms such as Holidu. This FAQ explains what DAC7 requires, what information we need from you as a host, and how to provide it in your Holidu account.

What is the EU Tax Directive DAC7?

DAC7 is the EU Directive on Administrative Cooperation (Council Directive (EU) 2021/514). It improves tax cooperation between EU Member States and aims to reduce tax evasion. It applies to income earned through digital platforms, including holiday rental platforms like Holidu. Platforms must collect and report certain information about hosts and their bookings to tax authorities.

DAC7 focuses on the exchange of information related to income earned through digital platforms, such as holiday rental platforms like Holidu. To support proper taxation, platforms like Holidu must collect and share certain financial information with tax authorities about the hosts and properties booked through their system.

What is the purpose of DAC7?

DAC7 strengthens tax transparency in the digital economy. Its purpose is to make sure income earned through digital platforms is declared to tax authorities, which helps prevent tax evasion and supports fair taxation. You can learn more on the website of the German Federal Ministry of Finance.

Does Holidu report data regarding 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, 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 taxation procedure.

What information does Holidu have to report under DAC7?

Holidu must report identification details for each host and property information for each property. The list below shows the main data points.

Per host:

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

Per 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). The information is used for the taxation procedure only.

Is it mandatory to enter my TIN?

Yes. We need your Taxpayer Identification Number (TIN) to make the DAC7 declaration. Without it, we cannot report your bookings correctly, and payouts may be affected (see the question on penalties below).

Where can I find my Taxpayer Identification Number?

Your TIN appears on different documents depending on your country of tax residence. You can find country-specific guidance on the European Commission TIN website.

Where can I enter or update my Taxpayer Identification Number (TIN)?

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 and country, and save your changes.

Why was my TIN not accepted?

Our system checks the format of the number you enter. If the TIN is not accepted, the format does not match what is expected. Check the number against your tax documents, correct any errors, and try again.

What should I do if my data changes?

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

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 make a DAC7 declaration. If you act as an intermediary yourself, you may have your own obligations. Please consult your tax advisor for guidance.

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 in the EU, but I am not an EU resident. Does DAC7 apply to me?

Yes. DAC7 applies to all properties located within the EU, regardless of where the host lives.

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.

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.

What happens if I do not provide the required information?

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

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

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

I am registered as an organisation. Will Holidu report my DAC7 data under my personal name or my organisation's name?

If you have registered as an organisation in your Holidu account and 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 an organisation. Do I need to provide any additional data?

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

I was previously registered as an organisation, but this is no longer the case. How can I update my account?

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 data.

Will Holidu use my tax information for any other purpose?

No. Holidu uses this information solely to meet its 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 at the beginning of each year, by 31 January, 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't I see a DAC7 report in my account?

A DAC7 report is only available if you had one or more Holidu bookings with an arrival date in the previous calendar year and received remuneration from them. Cancelled bookings with 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 next year.