DAC7: FAQs

DAC7 doesn’t require any changes in the way taxes are processed, neither for the commission charged by Booking.com nor for local taxes you charge the bookers. At the same time, we expect that the local tax authorities will use data provided by platforms to evaluate the correctness and completeness of your tax. They may also pre-fill parts of your tax return based on the data received from Booking.com.

All new partners who list their EU-based property on our platform starting 1 January 2023 will be requested to complete the Know Your Partner (KYP) form, which has been updated to include additional fields for DAC7. Please note that you must complete the KYP form even if your property’s status isn’t set to Open/bookable.

All existing partners who listed their property on our platform before 1 January 2023 will be requested to complete an updated Know Your Partner (KYP) form within the 2023 and 2024 calendar years. This request will be sent separately at a later date.

If an existing partner lists a new property after 1 January 2023, this new property will immediately fall within the scope of DAC7 . This means that the partner will be required to complete the updated KYP form for this property.

Starting 1 January 2023, DAC7 is an annual reporting obligation. The DAC7 collected data will be reported to the Dutch Tax Authorities by 31 January following the reporting year. For example, we will report data by 31 January 2024 for the 2023 calendar year, by 31 January 2025 for the 2024 reporting year and so on.

As a party conducting business via Booking.com, you must report the following numbers.

For an entity: 

• Business registration number: this is first obtained when you register your business and, in most cases, provided by a Chamber of Commerce or company registry (the country in which your business is registered).
• Tax Identification Number (TIN): this is provided by the local tax authorities.
• VAT number: this is also provided by the local tax authorities. Note: TIN and VAT numbers can be the same in some countries. In this case, you need to insert this number twice.

For an individual conducting business through our platform and considered as a business by Booking.com from a tax perspective:

• Tax Identification Number (TIN): this is provided by the local tax authorities.
• VAT number: this is also provided by the local tax authorities. Note: TIN and VAT numbers can be the same in some countries. In this case, you need to insert this number twice.

We recommend contacting your account or local tax advisor if you’re unsure where to find these specific numbers.

As a partner who manages multiple properties, we request that you provide data about the party with whom Booking.com has a contract through the Know Your Partner (KYP) form. In addition, you must add the Land Registration Number (cadastre) separately for each property in the extranet.

If you have any properties within the EU listed on Booking.com, you will fall into the scope of DAC7. If you list a new property located in the EU, starting from 1 January 2023, we will ask you to provide data about you and your property within 90 days. The 90-day period will begin when you finish the registration of your property, regardless of whether or not it’s open for bookings. Please note that if you list multiple properties, the 90-day timeline from your first property will apply to all subsequent properties.

If you agreed to our General Delivery Terms at registration and manage a property listed on Booking.com but do not own it, we still require you to provide additional information about you and the property. It doesn’t matter if you’re not an owner of the property listed at Booking.com because, for DAC7 purposes, we collect data about the individual or company with whom we have a signed contract.

You will receive an email from Booking.com with a link that will direct you to our Know Your Partner (KYP) form. You will also see a banner in the extranet with a link to the form. This form includes additional fields for eligible partners to provide the necessary information for DAC7.

Once you submit the Know your Partner (KYP) form, the email or extranet banner link can no longer be accessed. If you need to change the data you added, you will need to reach out to Customer Service, and they can reopen the form for you to make the necessary edits.

Yes. Booking.com and Booking Transport Limited (BTL) have to report information about the partners (both about business entities and individuals conducting business through our platform, as well as business transactions executed via our platform) to the Dutch Tax Authorities (DTA). DTA, in turn, will share this information with the tax authorities from other EU Member States.

We must share with the Dutch Tax Authorities all data about our partners who make transactions via Booking.com. If you made transactions within a reporting year and decided to close the property for bookings, your data will still be shared with the Dutch Tax Authorities for DAC7 purposes unless you fall under one of the following exemptions:

• More than 2,000 bookings with unique booking numbers per property per reporting year
• You're a publicly listed company, or are majority (50%+) owned by a publicly listed company
• You're a Governmental Entity

If you fail to submit the KYP form within 90 days, your EU-based properties that finished registration after 1 January 2023 will be temporarily suspended. You’ll still have to honour any existing reservations, but you won’t be able to receive new ones. If you use Payments by Booking.com, the payouts will also be blocked.

As soon as you submit your Know your Partner (KYP) form, you can reopen your EU properties as long as there are no additional reasons why it was suspended. If you use Payments by Booking.com, we will unblock payouts.

You can provide your Land Registration Number on the 'General info' page under the 'Property' tab in the extranet. If you list multiple properties, please add the Land Registration Number for each property in their individual property extranet. If a single property has multiple Land Registration Numbers, they can be added in a comma-separated list.

Your Land Registration Number can be found on the deed of your property or through your municipality or country land register website. If you have further questions, please refer to this website from the European Union about local land registers of EU countries. Please note that you must provide a unique number for each property that you list on Booking.com.