Note: legal review pending
This article explains the legal and tax situation to the best of our knowledge with sources — it is not legal or tax advice. For binding guidance, please consult a lawyer or tax advisor.
Note
This is a general definition, not legal or tax advice. For your specific case, consult a tax advisor.
In short
DAC7 is an EU reporting obligation (Directive 2021/514) requiring digital platforms to report the income of their sellers and service providers — including creators — to tax authorities. Platforms collect identification and revenue data and submit standardized annual reports.
What DAC7 is about
DAC7 closes gaps in taxing the platform economy. Platforms that pay creators must identify reportable providers and break down their income per quarter. The goal is transparency — not a new tax.
Example
A creator earns €4,000 across collaborations on one platform in a year. The platform collects their master data and revenue and reports the aggregate to the authority the following year. The creator stays responsible for their own tax return.
At Collavo
Collavo captures the data relevant to DAC7 and exports DAC7-ready records as PDF/CSV. Importantly, Collavo does not file these automatically with the authority — the platform provides the basis, the filing stays with whoever is obliged.
Boundary
"DAC7-ready records" means prepared evidence — not automatic tax filing.
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