Agent WranglersPAY-62Required
Report seller income to the tax authority
If sellers in the EU earn money through your platform, report each seller's income to the tax authority. Send it by 31 January for the year before.
How to do it
The EU's DAC7 Directive (EU) 2021/514 has applied since 1 January 2023, to platforms inside and outside the EU. It covers the sale of goods, personal services, rental of property and rental of vehicles. Collect each seller's name, address, tax number, date of birth or business number and bank account at sign-up. Report the money paid to them and the fees you kept, per quarter. A seller of goods with fewer than 30 sales and no more than 2,000 euros in the year is left out. Build the amounts from the append-only payment ledger. Send each seller a copy of what you reported. Put the date in Keep every legal date in one calendar.
How to check
A yearly job builds the report from the ledger and fails if any seller above the threshold lacks a tax number or address. A test seller with 29 sales of goods for 1,500 euros is left out, and one with 30 sales is included.
Sources
Related rules
- PAY-21 Record every money movement in an append-only ledger in Payments and billing
- CMP-4 Keep every legal date in one calendar in Compliance and governance
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