DAC7 seller income reconciliation sheet: 30 sales and EUR 2 000 test, platform statements due 31 January 2027 (Directive (EU) 2021/514) for accountants, bookkeepers and their small business clients
What you get: a finished DAC7 seller reconciliation sheet in two tabs: a platforms tab with one row per client per selling or rental platform that tells you whether a DAC7 report is expected, whether the platform statement has arrived by the 31 January 2027 deadline and whether the income in it matches the client's books; and a data check tab listing every item the platform sends to the tax authority so the client can correct wrong details first. A client email template follows. Four made-up rows show how it fills in.
Short answer: under DAC7 (Council Directive (EU) 2021/514, applied from 1 January 2023), platforms such as online marketplaces and rental sites must report sellers who rent out property, provide personal services, sell goods or rent out transport to the tax authority by 31 January of the following year, and give the seller the same figures by the same date. For sales of goods only, a seller is left out if it made fewer than 30 sales and received no more than EUR 2 000 in the year. For property rental, personal services and transport rental there is no such small-seller exemption. The report includes the seller's name, address, tax number, VAT number where available, bank account, and the money received and fees charged per quarter.
Why accountants and bookkeepers should look at this now
- The 2026 statements arrive by 31 January 2027. The platform must give each reportable seller the reported figures no later than 31 January of the following year (Annex V, Section III, A(5)). Those figures land at the tax authority at the same time, so the client's 2026 return should agree with them.
- Clients forget small side income. A dental practice owner renting a flat for a few weekends, a bookkeeping client selling crafts online, a freelancer booked through a services app: each can appear in a report the client never thinks about.
- The figure is net of fees. "Consideration" is the amount paid to the seller net of fees, commissions or taxes withheld by the platform (Annex V, Section I, definition of "Consideration"), and the fees are reported separately. Your books may show gross sales and fees as an expense, so the difference column needs a fee check before you call it a mismatch.
- Missing data can close the account. If a seller does not give the requested information after two reminders, and not before 60 days have passed, the platform must close the account or withhold payment (Annex V, Section IV, A(2)).
Step 1: tab 1, platforms (one row per client per platform)
| Column | What to write | Source |
|---|---|---|
| A | Client name | Your client list |
| B | Platform (marketplace, rental site, services app) | Ask the client; check bank statements for platform payouts |
| C | Activity: type exactly Goods, Property rental, Personal service or Transport rental | Annex V, Section I, definition of "Relevant Activity" |
| D | Number of sales, bookings or jobs in 2026 on that platform | Platform seller account |
| E | Total paid to the client in 2026 by that platform, EUR, after platform fees | Platform payout report |
| F | Report expected? Formula: =IF(C2="Goods",IF(AND(D2<30,E2<=2000),"NOT EXPECTED","EXPECTED"),"EXPECTED") | Excluded seller test, Annex V, Section I, B(4)(d) |
| G | Date the platform statement arrived (leave empty until then) | Email or seller account |
| H | Total consideration on the statement, all four quarters added up, EUR | Platform statement, Section III, B(2)(e) |
| I | Fees, commissions and taxes on the statement, all four quarters, EUR | Platform statement, Section III, B(2)(f) |
| J | Income booked for that platform in the client's 2026 accounts, EUR, after fees | Your ledger |
| K | Difference: =IF(H2="","",J2-H2) | Formula |
| L | Status: =IF(F2="NOT EXPECTED","NO REPORT EXPECTED",IF(G2="",IF(TODAY()>DATE(2027,1,31),"ASK PLATFORM","WAIT (due by 31 Jan 2027)"),IF(ABS(K2)>1,"RECONCILE","OK"))) | Formula |
Example data (made up, to show how the sheet fills in):
| A | B | C | D | E | F | G | H | I | J | K | L |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Client 1 | Craft marketplace | Goods | 22 | 1 480 | NOT EXPECTED | 1 480 | NO REPORT EXPECTED | ||||
| Client 2 | Holiday rental site | Property rental | 6 | 3 900 | EXPECTED | 20/01/2027 | 3 900 | 585 | 3 900 | 0 | OK |
| Client 3 | Freelance services app | Personal service | 14 | 2 100 | EXPECTED | 28/01/2027 | 2 640 | 290 | 2 100 | 540 | RECONCILE |
| Client 4 | Second-hand goods marketplace | Goods | 41 | 1 750 | EXPECTED | 1 750 | WAIT (due by 31 Jan 2027) |
Client 4 sold under EUR 2 000 but made 41 sales, so both tests are not met and a report is expected. The test in column F covers individuals and ordinary companies; government bodies and listed companies are also excluded sellers (Section I, B(4)(a)-(b)), and large property entities with more than 2 000 rentals of one listing are excluded too (B(4)(c)). If a platform reports less than the books, check whether some income went through another platform or was paid outside it before changing anything.
Step 2: tab 2, data check (what the platform sends)
Ask the client to open each platform account and confirm these items, because they go to the tax authority as entered (Annex V, Section II, B and Section III, B):
| Item | Individual | Company | Client checked (Y/N) |
|---|---|---|---|
| Name (first and last, or legal name) | Yes | Yes | |
| Primary address (home, or registered office) | Yes | Yes | |
| Tax number (TIN) and the country that issued it; place of birth if no TIN | Yes | Yes | |
| Business registration number | No | Yes | |
| VAT number, where available | Yes | Yes | |
| Date of birth | Yes | No | |
| Bank or payment account the money is paid to, and account holder name if different | Yes | Yes | |
| Permanent establishments in the EU, if any | No | Yes | |
| Property rental only: address of each listing, land registration number where issued, days rented and type of listing | Yes | Yes |
Client email (template)
Subject: Your 2026 income from online platforms
Hello [name],
Online marketplaces and booking sites now report their sellers' income to the tax authority each year. By 31 January 2027 each platform you sold on or rented through in 2026 should send you a statement with the amounts it reported. Please (1) send me a list of every platform you used in 2026, including small ones, (2) check that your name, address, tax number and bank account in each platform account are correct, and (3) forward each statement to me as soon as it arrives. If a platform asks you for your tax number, please reply to it: it may close your account or hold your payments if you don't.
Thanks,
[your name]
Related free sheets: EU VAT OSS EUR 10 000 threshold · VAT SME scheme cross-border · IOSS for EUR 150 consignments · late payment interest sheet.
AI tools in the bookkeeping
If you or the client use an AI tool to read platform statements, match payouts to the ledger or draft client emails, list it in the EURO AI Register free edition. It runs in your browser with no account and no upload, covers your first 10 AI systems and 10 evidence records, the screening questions, duties by role with dates, and a printable Article 4 AI-literacy record. Attach this sheet as the evidence record for the reconciliation step.
When you need more than 10 systems, the EURO AI Register membership starts at $19 a month and adds unlimited systems, rule updates and email help. Neither tool is legal advice or proof of compliance.
Partner programme opening soon
Partner programme opening soon: join the free waitlist. Planned terms are 50% of each referred sale (75% once you have 5+ paying customers), single level, paid through Gumroad only from revenue received.
National law
Member States had to apply the DAC7 rules from 1 January 2023 (Article 2(1) of Directive (EU) 2021/514), each through its own law. Penalties, the exact form of the seller statement and how the tax authority uses the data differ by country. The report does not by itself decide whether the income is taxable or whether VAT is due. Check your national rules. This page covers the EU text as we read it today.
Frequently asked questions
When must a platform report 2026 seller income under DAC7?
No later than 31 January 2027, to the tax authority, and by the same date it must give the seller the information that relates to them (Annex V, Section III, A(1) and A(5)).
Is there a minimum below which a seller is not reported?
Only for sales of goods: a seller with fewer than 30 sales and total consideration of no more than EUR 2 000 in the year is an excluded seller. Property rental, personal services and transport rental have no such threshold.
Is the reported amount before or after platform fees?
After. Consideration is defined net of fees, commissions or taxes withheld or charged by the platform, and those fees are reported separately for each quarter.
Not tax or legal advice. The sheet helps a person compare platform statements with the books; it does not decide whether income is taxable. When in doubt, ask a tax adviser. Spotted an error? Write to mininglife7@gmail.com and we correct it.
Sources
- Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7): Article 2 and Annex V, Sections I (definitions incl. Excluded Seller B(4)), II (B, D, E), III (A, B) and IV (A(2)) — eur-lex.europa.eu, CELEX 32021L0514 (read 28 Oct 2026)
Unadhi Guides are free, independent explainers. We correct errors as soon as we find them: write to mininglife7@gmail.com.