DAC7 reporting — what gets reported?

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.