The OECD Digital Platform Reporting regulations, which we will refer to here as ‘UK DAC7’ for convenience, have come into force in the United Kingdom. They aim to increase tax transparency in the digital platform sector. This is the British equivalent of the European DAC7 directive.
This article discusses this new measure and its consequences for British members of our community.
- What is UK DAC7?
- Is this applicable to all UK sellers?
- Which information should be provided?
- Where can I find my TIN?
- How do I provide my data?
- What will happen if I do not provide my details?
- Why do the amounts transmitted not match Delcampe's sales statistics?
- What are the amounts in the summary?
- Data processing
What is UK DAC7?
From 1 January 2025, the UK DAC7 regulation requires digital platforms (such as Delcampe.net) to collect, verify and transmit certain information about their sellers to the UK tax authorities (HMRC).
This does not mean that you will automatically be taxed on your sales.
As a platform, we are required to submit the information to the relevant tax authorities, who will determine whether your activity is considered occasional or professional.
As stipulated by the UK government, there is no change in taxation: https://www.gov.uk/government/news/no-tax-changes-for-online-sellers
Please note that this summary does not replace your bookkeeping, which remains the only valid reference for drawing up your annual balance sheet. Your accounting records, kept by you, are the source of truth.
Is this applicable to all UK sellers?
No, only to sellers who meet at least one of these two criteria:
- those who have sold 30 or more items per year, or
- have generated more than £1,700 in annual turnover.
Which information should be provided?
You must ensure that the following information is provided and correct.
- If you are established as a natural person (private seller or self-employed seller)
- your full legal name (first name(s) and surname as they appear on your identity document)
- your date of birth
- your main residential address
- your TIN (Tax Identification Number): it is usually your National Insurance number (NINO)
-
your TVA number if applicable (if you are established as an self-employed seller)
- If you are established as a legal person (company, organisation, association)
- the company name
- the main address
- your VAT number if applicable
-
your TIN (Tax Identification Number)
- For a company resident in the UK, the TIN will normally be the Company Registration Number (CRN). As NINOs in the UK are only issued to individuals, a NINO would not be an acceptable TIN for an Entity Seller.
- For a general UK partnership, the TIN will be the partnership Unique Taxpayer Reference (UTR).
- For limited liability partnerships (LLPs), the TIN will be the CRN.
- For charities, the TIN will be the CRN. However, if a charity does not have a CRN, the RPO should collect a charity reference number instead.
- For trusts, the TIN will be the trust UTR.
Where can I find my TIN?
For individuals, the National Insurance number (NINO) is a personal identification number that is essential for working and accessing certain services in the United Kingdom. If you do not know your NINO or cannot find it, here are several ways to retrieve it:
1. Your official documents
Your NINO is usually found on the following documents:
- Your payslips
- Your P60 form
- Official letters relating to social security or tax benefits
2. Your online tax account
You can view your NINO by logging into your personal account on ther UK government website (HMRC).
3. The official HMRC app
The HMRC mobile app also allows you to access your NINO and download an official letter containing it.
4. Request by post
If you are unable to find your NINO using the above methods, you can complete the CA5403 form online and send it to the address provided. A letter confirming your NINO will then be sent to you by post.
How do I provide my data?
- From 3 november 2025, you are invited to access the "Contact details" page.
- The first three boxes contain information about your status, contact details, username and email address. Please check and, if necessary, amend this information to ensure it is correct.
- Fill in the requested information at the bottom of the page, in the ‘Tax Identification Number (TIN)’ box.
The information requested varies depending on your account status and the use of tax identification number in your country. For more details, please refer to the section "Which information should be provided?" - Tick the box ‘I solemnly declare that the information provided is true and complete’.
- Click "Save"
Information: Companies or associations that are public entities or listed on the stock exchange do not need to provide additional information. If this applies to you, tick “Yes” under “Public entity/listed company”.
What will happen if I do not provide my details?
You have until 31 December 2025 to complete the requested information.
After this date, if the data has not been provided, your account may be suspended as it will not comply with the legal requirements in force.
We invite you to complete this process by 3 November 2025 in order to avoid any service disruption.
What are the amounts in the summary?
- Total counterparty amount: all payment requests/invoices issued (and not cancelled) by the seller, generally including the amount of the items sold and any shipping costs.
- Costs: amounts deducted by the platform, such as commission fees on sales concluded before May 2024, memberships, etc.
- Taxes: taxes levied by the platform, such as VAT or import VAT. Please note that this is not the VAT paid by the seller.
Why do the amounts transmitted not match Delcampe's sales statistics?
The ‘total counterparty amount’ that Delcampe provides complies with legal requirements and corresponds to all the payment requests/invoices issued (and not cancelled) by the seller, generally including the amount of the items sold and any shipping costs.
Sales statistics, on the other hand, only include the total value of items sold. It is therefore normal for the two amounts to differ.
We would remind you that this summary does not replace your bookkeeping, which remains the only valid reference for drawing up your annual balance sheet.
Data processing
All data requested is processed in strict compliance with our Privacy Policy. You will find further information in the "Protection of Privacy" section of our Terms and Conditions.