The DAC 7 report is becoming an integral part of the tax obligations of digital platform operators – this year it will be submitted by taxpayers for the third time. From 2024, the notification obligation applies to platforms that mediate the provision of services or the sale of goods by individual sellers to end customers.
The obligation applies to a wide range of activities – from personal services provided by natural persons (e.g. craft work) to the rental of real estate or means of transport. This is not only about large players on the market, the notification obligation also affects smaller platforms.
By default, the report is always submitted on 31 January for the previous calendar year in XML format. Given that this day falls on a Saturday this year, digital platforms are obliged to submit the DAC7 report no later than Monday, 2 February 2026.
Preparing an XML report according to DAC 7 can be challenging, especially if the platform processes large volumes of data. If you are not sure about the correctness of the report or need advice, please contact us. We will be happy to help you with the complete creation of an XML file or its revision, or we will provide you with a consultation on the notification obligation.
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