Everything you need to know about DAC7

Updated 1 month ago | 5 min read
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As a result of the EU’s Directive on Administrative Co-operation (DAC7), we have to report information about our partners to the Dutch Tax Authorities (DTA). 

To find answers to the most commonly asked questions about DAC7, read our DAC7 FAQs.

If you have any properties in Australia but none in the EU, review this article about the Sharing Economy Reporting Regime (SERR) before filling out the Know Your Partner (KYP) form.

 


In this article: 


About DAC7 and what it means for you

DAC7 is an EU law aiming to improve tax cooperation between EU member states—including transparency on revenue earned by partners like you—through digital platforms. Ultimately, this law will simplify the collection of taxes by local tax authorities. 

As part of this and as a Dutch company, we have to report information about our partners—both business entities and individuals conducting business and executing business transactions on our platform—to the DTA. The DTA will then share this information with the tax authorities from other EU Member States.


Partners included within the scope of DAC7

We’ll ask you to provide additional information for DAC7 if you are:

  • An accommodation partner with a property or properties within the EU, regardless of whether your primary address is within or outside the EU; or if you reside in the EU (i.e. your primary residence if you’re an individual or your registered office address if you’re an entity in the EU), but have properties outside of the EU.
  • An existing attraction, car rental, or airport taxi partner residing in the EU (i.e. your primary residence if you’re an individual or your registered office address if you’re an entity in the EU).

For DAC7 purposes, “partners” are defined as entities or individuals conducting business through our platform with whom Booking.com or Booking Transport Limited (BTL) have contractual relationships – i.e. contractual parties. 

Example: Company A has a contract with Booking.com, where Company A manages a portfolio of properties owned by other entities or individuals (not owned by Company A). In this case, Company A will be a reportable seller for DAC7 data reporting, and we’ll request data about Company A.


Partners excluded from the scope of DAC7

Here are the entities excluded from the scope of DAC7:

  • Governmental entities.
  • Entities listed on a stock exchange and their related entities whose shares are held for more than 50% by a stock-listed entity, including voting rights.

Here are the services excluded from the scope of DAC7:

  • Flights.
  • Attractions involving admission to publicly accessible events and attractions such as theme parks, theatre shows, football games, or similar events.
  • Accommodations with more than 2,000 bookings per calendar year on our platform. If you have an EU property listing with over 2,000 bookings per calendar year on our platform as of December 31, you must exclude your listing from DAC7 reporting. If you have other property listings that didn’t reach 2,000 bookings (per listing, per calendar year) on our platform, you must include those in DAC7 reporting. An exception applies to properties only and not to attractions, car rentals, airport taxis, and other products.

How the DAC7 impacts your property registration

For partners and EU properties who registered after January 1, 2023:

  • If you registered as a partner and listed a property on our platform after January 1, 2023, we’ll ask you to complete the KYP form. You have to complete the KYP form even if your property’s status isn’t set to Open/bookable.

For partners and EU properties who registered before January 1, 2023: 

  • If you registered as a partner and listed a property on our platform before January 1, 2023, we’ll ask you to complete the KYP form during the 2024 calendar year. We’ll reach out to you via email and you can monitor your compliance status in the compliance center.

You can find out how to complete the KYP form in our dedicated article.

Go to the compliance center


How we collect and share data

You’ll need to provide the additional information in the KYP form. You can find the form in the compliance center on the Extranet. Keep in mind that only primary account users can access the compliance center.

Upon submission of the KYP form, we’ll validate selected pieces of data against other information available at Booking.com or in open sources. If we have questions about the validity of the data provided, we might contact you by email, via your Extranet inbox, or by phone.

Data collection and reporting

As of January 1, 2023, DAC7 is an annual reporting obligation. The data we collect in a given year will be reported to the Dutch tax authorities by January 31 in the following reporting year. For example, we reported data by January 31, 2024 for the 2023 reporting year. By January 31, 2025, we’ll report data for the 2024 reporting year, and so on.

Before sending a report to the Dutch Tax Authorities, we'll send you an overview of the information that will be submitted.

Transactional data could include:

  • Revenue received from the customer (excluding our commission and the deposit amount)
  • Withheld taxes (if applicable, like in France)
  • Number of bookings per quarter per property
  • Number of rented days per quarter per property

To learn more about what type of information we request in the form, read our dedicated article.

Adding your land registration number

You must provide a land registration number for each property located in the EU that you list on our platform. A land registration number—also known as a cadastral number—is a unique identification assigned to a property recorded in an official register.

You can find your land registration number on your property’s deed or through your municipality or country land register website. If you have questions, refer to the European Union website on local land registers of EU countries.

Here’s how you can share your land registration number:

  1. Log in to the Extranet
  2. Go to the Property tab
  3. Click General info
  4. Enter your land registration number 
  5. Click Update your info

A single property with multiple land registration numbers can be added in a comma-separated list.

  1. Log in to your Group Extranet account
  2. Click on an individual property
  3. Go to the Property tab
  4. Click General info 
  5. Click Update your info
  6. Enter your land registration number
  7. Repeat for each property

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