DAC7 reporting — what gets reported?
Thresholds, fields and your access.
Actualizado: 4/7/2026Disponible en: en
Thresholds
You're reported in a calendar year if as a host you exceed either:
- €2,000 gross income before commission, or
- 30 transactions (bookings + sales combined)
What is sent?
For each host above the threshold the tax authority receives:
- Name, address, date of birth, BSN (or foreign tax ID)
- IBAN for payouts
- Number of transactions per quarter
- Total amounts per quarter and year
- VAT (if applicable)
When?
By 31 January of the following year. So 2026 data is reported by 31 January 2027.
What can I see?
Before we file, you see a preview in your dashboard under Settings → Tax → DAC7 report. You can:
- Verify amounts
- Flag errors (we correct manually)
- Download a CSV for your accountant
What does the tax authority do with it?
Cross-reference with your income tax filing. Unreported income surfaces. The Dutch authority connects with EU counterparts — cross-border activity can also be shared.
Under the threshold?
No reporting. But as a host you're still responsible for declaring income in your own tax return — DAC7 or not.