The DAC7 directive (Council Directive (EU) 2021/514 of 22 March 2021) has brought a new level of tax transparency across the European Union as digital platforms such as Airbnb, YouTube, and Vinted are now required to report their users’ earnings directly to the tax authority in the country where the user resides.
ETL GLOBAL Member Dravecký & Partner highlights Slovakia as a clear example of these rules in action. The Slovak Financial Administration is already using DAC7 data to issue notices and conduct audits. Individuals earning through digital platforms, whether as content creators, property hosts, or online sellers, are being asked to confirm their reported income and provide supporting documentation.
For anyone earning online within the EU, these developments show the importance of accurate reporting and proper record-keeping. The full report explains the scope of DAC7, its practical implications, and the steps taxpayers should take to ensure compliance.
Read the full report for detailed guidance on meeting your obligations under DAC7.
