DAC7 Reporting in Nordlet: Seller Records, Reportability and the File for Your Tax Authority

DAC7 is Council Directive (EU) 2021/514. It requires an operator of a digital platform to report, once a year, the sellers who earned money through the platform, and how much. The tax authority that receives the report passes the data to the authorities of the countries where the sellers live. The rules have applied since 1 January 2023, so the first reports covered 2023.

The report for a calendar year is due by 31 January of the following year, in the Member State where the platform operator is established. This article explains who has to report, what the report contains, and how each step is done in Nordlet.

Who reports

A company reports under DAC7 when it operates a platform through which sellers carry out one of four relevant activities:

• sale of goods;
• rental of immovable property (apartments, rooms, parking spaces, commercial property);
• personal services (work performed by an individual, such as delivery, cleaning, design or tutoring);
• rental of any means of transport.

It does not matter whether the platform is also the VAT deemed supplier. DAC7 is a separate obligation from VAT. Our article on EU VAT for digital platforms covers the VAT side.

What the report contains

For each reportable seller, the report gives the seller's identity and, per quarter of the year, what the seller earned and what the platform kept:

• name, address, tax identification number (TIN) for each country of tax residence, VAT number and business registration number;
• for an individual, date and place of birth;
• the bank account the money was paid to, and the account holder name;
• for an entity, the Member States where it has a permanent establishment;
• per activity and quarter, the consideration paid to the seller, the fees and commissions the platform withheld, taxes withheld, and the number of activities;
• for a property rental, the address of the property, its type, the land registration number and the number of days rented.

Recording sellers

In Nordlet each seller is a record under Accounting → Platform sellers in the app, or POST /v1/platform-sellers/create through the API (scope declarations:write). The seller has a kind (individual or entity), its tax residences with TINs, and a list of activities. Each activity covers one year and one kind (sale_of_goods, immovable_property, personal_services or transportation_rental) with the four quarterly figures. Amounts are in the company's base currency. /update replaces the seller with its activities, and /list, /get and /delete complete the set. The DAC7 guide lists every field.

A platform that keeps seller payouts in its own system can send the figures to this API after each quarter or once after the year closes.

Which sellers are reportable

Not every seller goes into the report. The directive excludes four groups (Annex V, section I(B)(4)), and Nordlet applies all of them:

Excluded seller	Rule
Government entity	An entity marked governmentEntity
Listed entity	An entity marked listedEntity: its stock is regularly traded on an established securities market
Large property renter	An entity with more than 2,000 rentals of one property listing in the year
Small goods seller	A seller of goods only, with fewer than 30 sales and no more than EUR 2,000 in the year

A seller who is not resident in a Member State and rents out no property located in one is also outside the report. When the company's base currency is not the euro, the EUR 2,000 test uses the official euro rate of 31 December.

POST /v1/declarations/eu/dac7/preview with a year (scope declarations:read) returns every seller with reportable set to true or false, the reason for each exclusion, the total consideration, the number of activities, and warnings for data the report still needs, such as a missing TIN. The same table is on Declarations → DAC7 in the app. Checking the preview before 31 January leaves time to collect missing TINs from sellers.

Building the file

POST /v1/declarations/eu/dac7/xml with the year returns the report file. If no seller is reportable, the file is a nil report (message type DPI403).

The file's header comes from the DAC7 settings for the company's country, under Settings → Compliance:

• the operator's TIN (the company code is used when it is empty);
• the nexus, meaning the reason the operator reports in this country (RPONEX1 to RPONEX5);
• the business names of the platforms;
• another platform operator that reports on the company's behalf, if any;
• a contact person;
• environment: test marks every record as test data (OECD11), for a trial upload to the tax authority's test system.

Filing in each country

Once the company has at least one platform seller, a DAC7 deadline for 31 January appears in its filing calendar. What happens then depends on the country:

Country	How the report is filed
Lithuania	Nordlet signs, encrypts and sends the file to the VMI TIES web service in the DPI-DAC7-LT v0.4 format, using the company's certificate registered in TIES.
Austria	Nordlet sends the file to the BMF DPMG web service with the API key the company creates in the DPMG portal. One message can hold up to 2,000 sellers; Nordlet warns when a report needs to be split.
Belgium, Bulgaria, Cyprus, Czechia, Germany, Estonia, Finland, Ireland, Malta, Portugal, Romania, Slovakia, Slovenia	Nordlet builds the file in the EU DPI XML Schema v1.09, and the company uploads it in the tax authority's portal.

France, Luxembourg, Italy, Latvia, Denmark, Hungary, the Netherlands, Poland, Spain, Sweden, Greece and Croatia each require their own format or transmission envelope. Nordlet does not build those files yet, and the preview answers with an error for a company established in one of them. The filing support page shows the current state for every country and is regenerated when a country is added.

In both sending countries the platform files through its own account with the tax authority: its TIES certificate in Lithuania and its DPMG API key in Austria. Nordlet does not file as an intermediary under its own name.

A short example

A Lithuanian company runs a marketplace for handmade furniture. In 2026 it had 140 sellers. It records them in Platform sellers with their quarterly sales and the commission it withheld.

In January 2027 it opens Declarations → DAC7 and selects 2026. The preview marks 52 sellers as excluded because they made fewer than 30 sales and no more than EUR 2,000, and 88 as reportable. Three reportable sellers have no TIN; the company asks them for it and updates their records. The filing calendar shows the LT DAC7 deadline for 31 January 2027, and sending it from there transmits the signed file to VMI TIES.

The numbers in this example are illustrative.

Related

DAC7 is one of several reports a platform files in the EU. The EU VAT FAQ covers OSS and IOSS returns, and our article on VAT in the Digital Age covers the VAT changes that ViDA brings for platforms in 2028. The API is documented in the API reference, and the changelog records when each DAC7 endpoint was added.

FAQ

When is the DAC7 report due?

By 31 January of the year after the reported calendar year, in the Member State where the platform operator is established. The report for 2026 is due by 31 January 2027.

Does a platform have to file if no seller is reportable?

Whether a nil report is required is set by each country. When no seller is reportable, the XML file Nordlet builds is a nil report with message type DPI403, so it can be filed where one is required.

Which sellers are left out of the DAC7 report?

Government entities, listed entities, entities with more than 2,000 rentals of one property listing, and sellers of goods only with fewer than 30 sales and no more than EUR 2,000 in the year. Sellers not resident in a Member State who rent out no property in one are also outside the report.

In which countries does Nordlet send the DAC7 report itself?

Lithuania, through the VMI TIES web service, and Austria, through the BMF DPMG web service. In 13 other Member States Nordlet builds the EU DPI XML file for the company to upload in the tax authority's portal.

Can I test the report before filing it?

Yes. Set environment to test in the DAC7 settings under Settings → Compliance. Every record in the file is then marked as test data (OECD11), so it can be uploaded to the tax authority's test system.

Is DAC7 the same as the VAT deemed-supplier rule?

No. DAC7 is a reporting obligation under the directive on administrative cooperation in taxation, and covers seller income. The deemed-supplier rule is a VAT rule that makes the platform liable for VAT on certain sales. A platform can be subject to either one or both.