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.
In short
DAC7 is an EU reporting duty that requires digital platforms to report their users' income to tax authorities. In Germany it applies via the Platform Tax Transparency Act (PStTG): platforms report annually by 31 January to the Federal Central Tax Office (BZSt). You still file and pay your own taxes.
What exactly is DAC7?
DAC7 is the seventh amendment to the EU Directive on Administrative Cooperation (Directive (EU) 2021/514). It obliges operators of digital platforms to report data on income earned through them to tax authorities, aiming for greater transparency in the platform economy — from rentals and sale of goods to personal services, which can include paid creator collaborations.
Germany implemented DAC7 through the Platform Tax Transparency Act (PStTG), in force since 1 January 2023. The competent authority is the Federal Central Tax Office (BZSt), which receives the data and forwards it to local tax offices and other EU member states.
Does DAC7 affect me as a creator?
If you receive money through a platform for your reach, content or services, you can be a reportable seller under DAC7. What matters is not whether you see yourself as a business, but whether a so-called relevant activity is performed for consideration via the platform.
- Personal services (produced content, collaborations, commissioned work) are relevant activities.
- Sale of goods through the platform (e.g. merch) is also covered.
- Rental of property or vehicles falls under DAC7 too — usually not relevant for creators.
- Merely receiving money through a platform without offering a relevant activity there is a case-by-case question.
Not tax advice
This guide explains DAC7 in general terms and is no substitute for individual tax advice. Whether and how you are affected is best clarified with a tax advisor.
What data is reported?
| Category | Examples |
|---|---|
| Identity | Name, address, date of birth or company details |
| Tax identifier | Tax ID number, VAT ID where applicable, country of residence |
| Financial data | Total consideration per quarter, number of transactions, fees/commissions withheld |
| Account | Identifier of the account that received payments |
By when and to whom is it reported?
Reporting is annual for the past calendar year and must reach the Federal Central Tax Office by 31 January of the following year. As a seller you also receive a copy of the data concerning you, so you can reconcile what was reported with your own tax return.
What does DAC7 mean for my tax return?
DAC7 is a reporting rule, not a taxation rule. The platform reports — you still have to declare and pay tax on your income yourself. In practice, the tax office will know your platform income regardless of what you declare, making a clean, complete tax return more important than ever.
How does Collavo help with DAC7?
Collavo is a creator-operations platform where a collaboration runs from brief to payout on a single record. For DAC7 this means the relevant transactions, payments and receipts already exist in the system and can be captured in a structured way and exported as PDF/CSV.
Honest framing
Collavo captures the data and exports DAC7-ready receipts. Collavo does not automatically file anything with any authority. The actual submission and your tax return stay with you or your tax advisor.
Frequently asked
- Do I have to report anything myself because of DAC7?
- No. DAC7 obliges the platform to report, not you. You must still declare your income in your tax return and should reconcile the copy of reported data with your own records.
- Since when does DAC7 apply in Germany?
- The implementing Platform Tax Transparency Act (PStTG) has applied since 1 January 2023. Reporting is due by 31 January for the previous calendar year.
- Does Collavo file my tax report?
- No. Collavo captures the data and provides DAC7-ready receipts as PDF/CSV. Submission to authorities and your tax return remain yours or your tax advisor's responsibility.
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