What is DAC7 and what are my obligations as a host?

DAC7 (EU Council Directive 2021/514) is a law implemented by the European Union to facilitate tax cooperation among its member states. The main purpose is to promote transparency on the income earned by sellers (i.e. providers/hosts) utilizing online platforms. The legal requirements for DAC7 are set out in respective domestic transposition laws of DAC7. As an online platform, we are required to provide the competent tax authority with certain information about our providers/hosts, including both private and professionals conducting transactions through our platform. The competent tax authority will share this information with tax authorities in other EU member states.

DAC7 imposes legal obligations on online digital platforms to report taxpayer information of providers/hosts who earn income from activities such as renting properties. These obligations apply when either the provider/host is a resident of a EU member state or the income is generated from an offer within the EU.

We will retain relevant information for as long as required to fulfill our obligations under DAC7 and respective domestic transposition laws of DAC7.

DAC7 imposes an annual, hence recurring reporting obligation. The information collected for meeting our DAC7 obligations will be reported to the competent tax authority by January 31 following the reporting year. The first time reporting is by January 31, 2024 for the calendar year 2023.

We will send you a reminder if you do not provide the required information. Even after the second reminder, if you do not provide the information latest within the stated time frame after the first reminder, we will have to freeze payments to you and/or block your account, until the required information is provided.

The following information will be reported to the competent tax authority.

• First and last name
• Primary residence address
• Date of birth
• Tax ID Number (TIN) and EU member state of issuance
• Place of birth (if TIN is not available)
• VAT identification number (if available)
• Member state of residence (or where listed property is located)
• Any fees charged by us
• Net amount earned by provider/host via our platform per quarter
• Number of bookings per quarter
• Financial account identifier(s) i.e. bank account (if available)
• Financial account holder name if different from the host (if available)
• Address of listed property
• Net amount earned per property per quarter
• Land registration number (where available)
• Type of advertised property (if available)
• Number of nights rented (per listed property)

• Business/legal name
• Registered business address
• Business registration number (e.g. commercial register number)
• Tax ID Number (TIN) and member state of issuance
• Existence of permanent establishment in EU (If available and involved in the renting activity)
• VAT identification number (if available)
• Member state of establishment (or where listed property is located)
• Any fees charged by us
• Net amount earned by provider/host via our platform per quarter
• Number of bookings per quarter
• Financial account identifier(s) i.e. bank account (if available)
• Financial account holder name if different from the provider/host (if available)
• Address of listed property
• Net amount earned per property per quarter
• Land registration number (where available)
• Type of advertised property (if available)
• Number of nights rented (per listed property)

Yes, if you are a provider/host who registered multiple properties on our platform and if you manage a property in the EU, you have to provide information about yourself/your company and the properties. This includes sharing the property information as listed above such as the address, and type of property for each property.

Yes, you have to provide information if any of your offers registered on our platform is situated in the EU.

Yes, you have to provide information if you are either a EU resident or if you are offering properties located in the EU on our platform.

Regardless of the ownership of the property, we are obliged to collect information of the provider/host with whom we are in a contractual relationship (i.e. platform account holder). Therefore, if you manage a property on our platform, even if you are not the owner, we still require you to provide information about yourself and the property.

If you manage a property on our platform with the property owner’s account, we require the property owner to provide information about the property owner, who is in a contractual relationship with us (i.e. platform account holder), and the property.

If you deactivate your account prior to January 1, 2023 and have no booking(s) in 2023, your details will not be subject to DAC7. However, your information will be reported if you have rented a property through our platform for any period of time in 2023, even if you deactivate (or delete) your account/property in advance of 2023.

All new providers/hosts who register on our platform since January 1, 2023 are required to provide us with the above information. If you did not provide the information when you registered on the platform, you are required to provide the information within 30 days after you receive an information request from us.

All existing providers/hosts who registered on our platform before January 1, 2023 are required to provide the above information before the end of 2023.

If you registered on our platform before January 1, 2023 but list a new property after January 1, 2023, this new property needs to be included in the reporting for the calendar year 2023. In this case, please provide the information within 30 days after you receive an information request from us.

Please follow these steps to update the necessary company information in your account:

• Login to owner.atraveo.com
• Click on "My profile" in the navigation bar on the left-hand side
• Fill in the sections marked with an asterisk with missing information
• Check, update (if necessary) and confirm your existing information
• Click on Save

DAC7 imposes legal obligations on online digital platforms to report taxpayer information collected for the purpose of carrying out the taxation procedure. Legal basis of the data processing is Art. 6 (1) lit. c General Data Protection Regulation (GDPR) in connection with national tax law.

As an online platform, we are required to provide the competent tax authority with certain information about our providers/hosts, including both private and professionals conducting transactions through our platform. The competent tax authority will share the information with local tax authorities in competent federal states (if applicable) or other EU member states.

Please see our Privacy Policy for more information about exercising your GDPR rights as a data subject.

A business registration number (commercial register number) is issued when you register your business with a chamber of commerce or company registry in a country where you register your business.

A Tax Identification Number (TIN) is issued by your tax authority to identify a taxpayer.

A VAT identification number is issued by your tax authority once you request it for VAT purposes. In some countries, TIN and VAT numbers can be the same. In this case, please provide the same number twice.