DAC7 is an EU tax directive that requires digital platforms, including holiday rental platforms like Holidu, to collect and report certain information about hosts, properties, and bookings. This FAQ answers the most common questions about DAC7 and explains how to provide the information we need.

What is the EU Tax Directive DAC7?

DAC7 is the Council Directive on Administrative Cooperation (Directive (EU) 2021/514). It improves administrative cooperation on taxation within the European Union and aims to combat tax evasion and increase transparency between EU Member States. DAC7 focuses on income earned through digital platforms, such as holiday rental platforms like Holidu.

What is the purpose of DAC7?

DAC7 aims to strengthen tax transparency in the digital economy. It makes sure that income earned through digital platforms, including holiday rental platforms, is reported to tax authorities. This helps prevent tax evasion and supports fair taxation.

For more information about DAC7, visit 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, 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 taxation purposes.

What information does Holidu have to report under DAC7?

Under DAC7, Holidu must report the following information:

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 Council Directive (EU) 2021/514 (DAC7), which Germany has implemented through the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG). The information covers you as a host, your properties, and the transactions made through Holidu.

Is it mandatory to enter my Taxpayer Identification Number (TIN)?

Yes. We need your TIN to submit your DAC7 declaration, so it is mandatory.

Where can I find my Taxpayer Identification Number?

Your TIN appears on different documents depending on your country of residence. To find out which document shows your TIN and how it is formatted in your country, see the European Commission's TIN guide by country.

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

To add or update your TIN in your Holidu account:

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" next to "Billing information".
5. Check that the "Tax identification number" field is empty. Then enter your TIN and select your country, and save your changes.

Why was my TIN not accepted?

Our system checks the format of the number you enter. If the number does not match the expected format, it will not be accepted. Check the number, make sure it is entered correctly, and try again.

What should I do if my details change?

Update your details in your Holidu account as soon as they change. Follow the steps in the question above to update your TIN, or update your other details in the same section of your account.

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

This depends on your legal relationship with the property. Only platforms that offer intermediary services are required to make a DAC7 declaration. If you act as an intermediary, you may need to make a declaration yourself. Please consult your tax advisor for more information.

Does DAC7 affect my income tax declaration?

No. DAC7 does not change your income tax obligations. You still need to declare your income as you normally would. Please consult your tax advisor for guidance on income tax declarations.

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 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 DAC7?

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?

If you do not provide the information DAC7 requires, we are legally required to freeze all future payouts until you do.

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 property's income and taxes to the tax office in your name, add your own details for the DAC7 declaration.

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

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

I am registered as an organisation. Do I need to provide additional information?

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

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

Contact your Account Manager. They will help you change your account status, which may require a migration. After the change 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 only to meet its legal 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.

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 appears in your account only if you had one or more Holidu bookings with an arrival date in the previous calendar year and received remuneration for them. Cancelled bookings that included a penalty fee are also reported. If you are a new Holidu host and your first arrivals are this year, your DAC7 report will be issued next year, by 31 January.