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DAC7 platform operator report
Record the sellers on your platform and file the yearly DAC7 report in your Member State.
A company that operates a digital platform reports, once a year, the sellers who sold goods, rented out property or means of transport, or performed personal services through it (Council Directive (EU) 2021/514, Annex V). The report for a calendar year is due by 31 January of the next year, in the Member State the company is established in.
Sellers
POST /v1/platform-sellers/create (declarations:write) records one seller: kind (individual or entity), the name, taxResidences (country and TIN for each), vatCode, businessRegistrationNumber, address, date and place of birth for an individual, iban and accountHolderName, permanentEstablishments (Member States) for an entity, the flags governmentEntity and listedEntity, and activities. Each activity is one year and one kind (sale_of_goods, immovable_property, personal_services, transportation_rental) with the consideration, fees, taxes and number of activities for each quarter; a rental of immovable property also takes the property address, type (DPI901-DPI910), land registration number and days rented. /update replaces the seller and its activities, /list, /get and /delete complete the set. Amounts are in the company's base currency.
Report
POST /v1/declarations/eu/dac7/preview (declarations:read) { year } lists every seller as reportable or not, with the reason for an excluded one:
- a governmental entity, or an entity whose stock is regularly traded on an established securities market;
- an entity with more than 2000 rentals of one property listing;
- a seller of goods only, with fewer than 30 sales and no more than EUR 2000 in the year (a base currency other than EUR is converted at the official euro rate of 31 December);
- a seller not resident in a Member State that rents out no immovable property located in one.
POST /v1/declarations/eu/dac7/xml { year } returns the file. Without reportable sellers it is a nil report (DPI403). The settings of the DAC7 system for the company's country (Settings → Compliance) give the operator TIN (the company code otherwise), the nexus (RPONEX1-RPONEX5), the platform business names, another operator that reports for the company, a contact, and environment: test marks the records as test data (OECD11).
Filing per country
The deadline appears in the filing calendar once the company has a platform seller.
| Country | System | How the report is filed |
|---|---|---|
| Lithuania | lt-ties |
Nordlet signs, encrypts and sends the DPI-DAC7-LT v0.4 file to VMI TIES with the company's certificate registered in TIES (senderId, vmiCertificate, certificate upload). |
| Austria | at-dpmg |
Nordlet sends the file to the BMF DPMG web service with the API key the company creates in the DPMG portal (apiKey). |
| Belgium, Bulgaria, Cyprus, Czechia, Germany, Estonia, Finland, Ireland, Malta, Portugal, Romania, Slovakia, Slovenia | <cc>-dac7 |
Nordlet builds the EU DPI XML file (DPI DAC7 XML Schema v1.09) and the company uploads it in the administration's portal. |
France, Luxembourg, Italy, Latvia, Denmark, Hungary, the Netherlands, Poland, Spain, Sweden, Greece and Croatia take the report in their own format or envelope; Nordlet does not build those files, and the preview answers 422 for a company established there.