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
Under DAC7 there is a de-minimis limit for the sale of goods: those with fewer than 30 transactions AND at most €2,000 in consideration per year are not reported. Once more than 30 transactions OR more than €2,000 is reached, the seller is reportable. This exemption does not apply to personal services.
How high are the DAC7 thresholds?
The PStTG provides an exemption for so-called excluded sellers of goods. Exempt are those who in the reporting period meet both conditions: fewer than 30 relevant transactions and total consideration of at most €2,000. Both limits must stay below — exceeding even one creates the reporting duty.
| Criterion | Exempt (no report) | Reportable |
|---|---|---|
| Transactions / year | fewer than 30 | 30 or more |
| Consideration / year | at most €2,000 | more than €2,000 |
| Combination | both conditions met | one condition is enough |
Important for creators
The 30/€2,000 de-minimis limit applies only to the sale of goods. For personal services — which typically includes paid creator collaborations — there is no such floor. Here any consideration can be reportable.
Examples: when is it reported?
- Merch, 12 orders, €800/year: both limits below → no report (goods, exempt).
- Merch, 45 orders, €1,500/year: over 30 transactions → reportable.
- Merch, 10 orders, €2,400/year: over €2,000 → reportable.
- Paid collaboration (service), 1 transaction, €1,200: no de-minimis for services → can be reportable.
Does each platform count separately?
Yes. Thresholds are assessed per platform and per reporting period. If you are active on several platforms, you can stay below the limit on each yet earn substantial income in total. For tax purposes, the total of all income always matters — regardless of whether DAC7 applies.
Likely not reportable
Both thresholds are below (at most 30 transactions AND under €2,000). Note: not tax advice — see the sources in the article.
Check the threshold in seconds
With the DAC7 threshold checker you enter the number of transactions and annual consideration and instantly see whether the de-minimis limit applies. Note: the tool gives initial orientation and is no substitute for tax advice.
Honest framing
Collavo captures your transactions and payments and exports DAC7-ready receipts as PDF/CSV — but does not file anything automatically. This is not tax advice.
Frequently asked
- Does the €2,000 limit also apply to creator services?
- No. The de-minimis limit of fewer than 30 transactions and at most €2,000 applies only to the sale of goods. Personal services such as paid collaborations have no such floor.
- Do I have to exceed both thresholds to be reported?
- No. For the sale of goods, exceeding just one limit is enough: more than 30 transactions or more than €2,000 in consideration.
- Am I tax-free if I stay below the DAC7 threshold?
- No. DAC7 is only a reporting limit. Your income is taxable regardless, even if no report is filed.
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