DAC7 is an EU tax transparency directive 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 in your Holidu account.

What is the purpose of DAC7?

DAC7 is the EU Directive on Administrative Cooperation. It 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 EU tax authorities?

Yes, Holidu reports this data on your behalf as required by law. As a company based in Germany, Holidu submits the DAC7 declaration to the German Tax Office (Bundeszentralamt für Steuern). The German Tax Office then forwards the data to the tax authorities of the relevant EU Member State(s).

What information does Holidu have to report under DAC7?

Holidu must report identification details for each host and specific information for each property. The report covers all confirmed bookings made through our platform.

For each host:

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

For each property:

• 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 revenue from all confirmed bookings, together 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 authorities in EU Member States.

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

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

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

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

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

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

You can add your TIN in your Holidu account by following 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 the "Billing information" section.
5. Check that the "Tax identification number" field is empty. Then enter your TIN and select the country, and 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) appears on different documents depending on your country of residence. For a country-by-country overview of where to find your TIN, visit the European Commission's TIN page here.

Is it mandatory to enter my TIN?

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

Why was my TIN not accepted?

Our system checks the format of the number you enter. If your TIN is not accepted, the number is likely in an invalid format. Please check the number against your official tax document and try again.

I manage the property as an administrator. 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 declaration.

I am registered as a company. Will Holidu report my data under my name or my company's name?

If you have registered as a company in your Holidu account and provided your company ID number, we will report the data under your company name. If not, we will report it under your individual name.

I am registered as a company. Do I need to provide any other information?

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

My company registration has changed. How can I update my account for DAC7?

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 information.

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

DAC7 requires us to freeze all future payouts until the required information is provided. Please make sure your details are complete to avoid delays in receiving your payments.

What should I do if my details change?

Update your details in your Holidu account as soon as they change. You can find instructions in this FAQ under "Where can I enter my Taxpayer Identification Number (TIN)?"

My property is a boat. Do I still need to provide my data for DAC7?

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

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

Holidu is legally required 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.

Will my data still be shared 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.

Will Holidu use my tax information for any other purpose?

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