More details about DAC 7

This article covers the following topics:

• What is DAC7 and what is its purpose?
• What are the amounts in the summary?
• Why do the amounts provided not match the Delcampe sales statistics?
• Which sellers are impacted?
• What information do you have to provide?
• Where can I find my tax identification number (TIN)?
• How can I provide my data?
• What will happen it I don't enter my data?
• At what threshold will my income be passed on to the tax authorities? Is the income transmitted taxable?
• Data processing

What is DAC7 and what is its purpose?

Council Directive (EU) 2021/514 of 22 March 2021, also known as the DAC7 Directive, requires platform operators (marketplaces) such as Delcampe.net to collect and verify the data of European sellers using their services, and to transmit the income of these sellers to the tax authorities above a certain annual sales threshold.

The directive also provides for an extended exchange of data between the tax authorities of EU member states. The text of the directive can be found here: https://eur-lex.europa.eu/legal-content/FR/ALL/?uri=CELEX:32021L0514

Online platforms must provide the DAC7 summary no later than 31 January of the year following the period concerned. This summary includes known or reasonably estimated amounts, in accordance with the legislation, and cannot replace the bookkeeping entries in your accounting software.

We remind you that this summary does not replace your accounting records, which remain the only valid reference for drawing up your annual balance sheet.

Your accounts, which you keep yourself, are the source of truth. The legal purpose of the DAC7 listing is to detect fraud at European level. You will receive a copy of this listing so that you know what information has been passed on to the authorities, as required by law. This information does not mean that the amounts are taxable or that they constitute the sole income of the seller, who may use several sales channels.

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 provided not match the Delcampe 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.

Which sellers are impacted?

The sellers concerned are all private and professional sellers residing in the European Union.

What information do you have to provide?

You must ensure that the following information is provided and is correct.

- If you are established as a natural person (private or professional seller) :

• full legal name (first name(s) and surname as they appear on your identity document)
• date of birth
• main address of residence
• VAT number, if applicable
• tax identification number (TIN)

- If you are established as a legal entity (company, organisation, association)

• company name
• main address
• VAT number, if applicable
• tax identification number (NIF)
• company registration number

Where can I find my tax identification number (TIN)?

If your country is not on the list above, please consult the following page and click on your country to view a detailed information page: https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/ (Please note that this site is not accessible via the Firefox browser.)

How can I provide my data?

1. From 14/09/2023, Delcampe will invite you by email or notification to access the "Contact details" page
2. The first 3 boxes contain your status, contact details, username and email address. Please check and, if necessary, change these details to ensure they are correct.
3. Fill in the details requested at the bottom of the page, in the "Tax Identification Number (TIN)" box.
   The data requested differs depending on the status of your account and the use of the Tax Identification Number in your country. For more details, please consult the section "What information do I have to provide?"
4. Tick the box "I declare on my honour that the information provided is true and complete".
5. Click on "Save"

Note: Companies or associations that are public entities or are quoted on stock exchange do not need to provide any additional information. If you are in this case, under "Public entity / Company quoted on stock exchange", tick yes.

What will happen if I don't enter my data?

If you already have an account, you will be asked to verify and enter your details. If this is not done, we will eventually be obliged to suspend your account.
If you have a new account, you will not be able to sell on the site until these details have been entered.

At what threshold will my income be passed on to the tax authorities? Is the income transmitted taxable?

Transmission is compulsory from a number of payment transactions equal to or higher than 30 OR from a total amount (taxes and website fees deducted) higher than EUR 2,000 for the reference year.

Note that the fact that the data is transmitted does not necessarily mean that the amounts declared will be taxed. There is no link between transmission and tax liability.

In the case of a professional seller with a business, income is taxable in accordance with the legislation in force in the country where the business is carried on.

In the case of private individuals, the situation may vary from one Member State to another. We have submitted specific cases to the relevant authorities and are awaiting their response. We are gradually contacting each Member State so that we can provide you with the clearest possible information for your country. 

For further information, we invite you to consult the DAC7 page available on the European Commission website, which deals in depth with DAC7. In particular, you will find more information on the relevant national tax rules and the application of DAC7 in certain EU countries. To do so, click on the box similar to the one on the above page:

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.