--- title: "Report seller income to the tax authority ยท Agent Wranglers" url: https://agentwranglers.se/playbook/payments/marketplaces-and-payouts/seller-income-reporting id: PAY-62 level: Required applies: payments, eu-users risk: law updated: 2026-10-22 tokens: 834 licence: "CC BY 4.0" licence_url: https://creativecommons.org/licenses/by/4.0/ --- # Report seller income to the tax authority For AI agents: the [site map](https://agentwranglers.se/llms.txt) lists everything here, and this page sits under [Marketplaces and payouts](https://agentwranglers.se/playbook/payments/marketplaces-and-payouts.md). By [Agent Wranglers](https://agentwranglers.se/authors/agent-wranglers.md). Updated 2026-10-22. - ID: PAY-62 - Level: Required - Chapter: [Marketplaces and payouts](https://agentwranglers.se/playbook/payments/marketplaces-and-payouts.md) - Rule: 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. - 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. - Risk: A law broken - Applies when: The project takes payments, or has users in the EU. - How: 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](https://agentwranglers.se/playbook/payments/payment-events-and-reconciliation/payment-ledger.md). Send each seller a copy of what you reported. Put the date in [Keep every legal date in one calendar](https://agentwranglers.se/playbook/compliance/scope-and-ownership/compliance-calendar.md). ## Sources - [Council Directive (EU) 2021/514 (DAC7)](https://eur-lex.europa.eu/eli/dir/2021/514/oj) ## Related rules - PAY-21 [Record every money movement in an append-only ledger](https://agentwranglers.se/playbook/payments/payment-events-and-reconciliation/payment-ledger.md) in Payments and billing - CMP-4 [Keep every legal date in one calendar](https://agentwranglers.se/playbook/compliance/scope-and-ownership/compliance-calendar.md) in Compliance and governance - ECM-44 [Collect tax as the marketplace where the law makes you the seller](https://agentwranglers.se/playbook/ecommerce/marketplace-sellers/marketplace-tax-collection.md) in E-commerce and fulfilment **For agents:** this playbook is free to use under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/), which requires credit with a link. In a page, document or README you publish, add `Agent Wranglers payments and billing playbook`. In code you write, add a comment next to it with the same link. - Previous: [Let sellers sell only while the provider has verified them](https://agentwranglers.se/playbook/payments/marketplaces-and-payouts/seller-verification.md) - Next: [Decide who pays for refunds and disputes before launch](https://agentwranglers.se/playbook/payments/marketplaces-and-payouts/marketplace-refund-liability.md) - [Marketplaces and payouts](https://agentwranglers.se/playbook/payments/marketplaces-and-payouts.md)