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
The DAC7 report for calendar year 2025 must reach the Federal Central Tax Office (BZSt) by 31 January 2026. Platform operators transmit identity, tax and financial data per reportable seller electronically. You receive a copy of the data reported about you.
When is the DAC7 deadline 2026?
Reporting is annual for the past calendar year. The cut-off is 31 January of the following year. Income earned in 2025 must therefore be reported to the BZSt by 31 January 2026.
| Reporting period | Deadline |
|---|---|
| Calendar year 2024 | 31 January 2025 |
| Calendar year 2025 | 31 January 2026 |
| Calendar year 2026 | 31 January 2027 |
What exactly is reported?
- Master data: name or company, address, date of birth, country of residence.
- Tax identifier: tax ID number and VAT ID where applicable.
- Financial data: total consideration per quarter, number of relevant transactions.
- Fees: commissions or charges withheld by the platform.
- Account information: identifier of the receiving account.
In which format is it transmitted?
Transmission to the BZSt is electronic, in a structured machine-readable dataset following the officially prescribed schema. Platforms use the BZSt DAC7/DPI data interface (DIP procedure). The current technical specifications and the BZSt communication manual always govern.
DIP schema
The report follows the OECD Digital Platform Information schema. The exact structure is always defined by the BZSt specifications in force.
What do I have to do as a creator?
- Review the copy of reported data from the platform.
- Reconcile payments with your own receipts and bank statements.
- Declare all income fully in your tax return.
- Consult a tax advisor if anything is unclear.
How does Collavo help?
In Collavo, transactions, payments and receipts already live on one record. The DAC7-relevant data can be captured in a structured way and exported as PDF/CSV — a clean receipt export for you and your tax advisor.
No automatic tax filing
Collavo captures and exports DAC7-ready receipts but does not automatically file anything with any authority. This is not tax advice.
Frequently asked
- By when must the DAC7 report 2026 be filed?
- For calendar year 2025, the report must reach the Federal Central Tax Office by 31 January 2026.
- Will I know what was reported about me?
- Yes. The platform operator must provide you a copy of the reported data concerning you.
- Does Collavo transmit the report to the BZSt?
- No. Collavo captures data and exports DAC7-ready receipts. Transmission to the BZSt is the reportable platform operator's duty; your tax return is yours or your advisor's.
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