DAC7 is an addition to an EU law [Directive 2011/16/EU] aiming to improve tax cooperation between EU member states. As a Dutch company, HousingAnywhere has to report certain legal information about landlords and property managers who use our platform and their listings to the Dutch Tax Authorities (DTA).
In this guide:
About DAC7, and what it means for you
DAC7 is an addition to an EU law [Directive 2011/16/EU] aiming to improve tax cooperation between EU member states. It requires EU companies to report on the income sellers (e.g., the landlords and property managers using HousingAnywhere) earn through digital platforms.
As a Dutch company, HousingAnywhere has to report certain legal information about landlords and property managers who use our platform to the Dutch Tax Authorities (DTA). The DTA will then share this information with the tax authorities from other EU member states.
Ultimately, this law will simplify the collection of taxes by local tax authorities. We expect your local tax authorities will use data provided by platforms like HousingAnywhere to pre-fill parts of your tax return and review the completeness of your taxes.
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Who's included within the scope of DAC7
As a Dutch company, HousingAnywhere has to report certain legal information about landlords and property managers who use our platform and their listings to the Dutch Tax Authorities (DTA).
DAC7 applies to any landlord or property manager with a listing for an EU property or any landlord or property manager who lives in the EU.
If you have a listing for a property located in any of the EU member states or you reside in an EU member state, your details must be shared with the tax authority of the relevant country or countries.
If you have a tax identification number (TIN) in a country other than your primary country of residence, the information may also be shared with that country's tax authority.
Who's excluded
If you meet all of the following conditions, we don't have to report your information to the Dutch Tax Authorities (DTA):
Your account is of a listed company or an affiliate (whose shares are held for more than 50% by a stock-listed entity, including voting rights).
You have fewer than 30 bookings per year.
You received less than €2,000 as payouts from HousingAnywhere during a year.
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How DAC7 impacts your listings
If you fall within the scope of DAC7, we must report certain information about you and your listings to the tax authorities.
If you created an account at HousingAnywhere before 1 January 2023, HousingAnywhere will submit the required information by December 2024.
If you created an account at HousingAnywhere after 1 January 2023, HousingAnywhere will submit the required information by 26 January 2024.
You must share the requested information even if the property is unavailable for booking.
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How we collect and share DAC7 data
As a Dutch company, HousingAnywhere has to report certain legal information about landlords and property managers who use our platform and their listings to the Dutch Tax Authorities (DTA).
Information shared with the EU tax authorities
To comply with DAC7, HousingAnywhere is obliged to collect and report the following information about a landlord or property manager who has a listing on our platform:
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From an individual |
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From a business |
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Recurring obligation
Starting 1 January 2023, we must share your income through HousingAnywhere and related tax information with the tax authorities every year. Each January, we'll share the previous year's tax information.
When it's time for you to submit the required information, you'll receive an email from us and notifications on your account. See how to submit tax information
Submitting the tax information
To submit the required tax information for a listing, follow these steps:
Go to Account > Listings
On the listing where you want to submit the taxpayer information, open the More options menu (3 dots)
More options > Payment and tax
Under Tax information > click on Add tax details
Fill in the land registration number details
Enter the land registration number
Click on Next – Tax information
Fill in the taxpayer information.
Choose whether the taxpayer is an individual or a business and fill in the information accordingly.
Click on Submit
Frequently asked questions about DAC7
In this article:
I have listings in multiple countries. Which country's tax details do I add?
If your primary residence is in an EU member state, you must add your tax identification number (TIN) for that country.
For each listing, you must also add the land registration information for the country the property is in.
If you have listings for properties outside the EU, you may also need to add the tax information for those countries.
I'm not the property owner. Whose tax information do I add?
Depending on who owns the HousingAnywhere account, you may have to add different taxpayer information to your listings.
Say, you're not the property owner but manage their listings via their HousingAnywhere account. In that case, you must add the property owner's taxpayer information to the listing.
If you manage multiple properties on behalf of the property owners via your own HousingAnywhere account, you must add your taxpayer information for each listing.
Note: To comply with DAC7, you may be responsible for reporting the property owner's tax information to the relevant tax authorities.
I don't have the property owner's tax ID. What do I do?
Say, you manage the listing for a property owner but don't have their tax information. In that case, you can request them to either share it with you or they have to add the tax information to the listing themselves. The required information must be submitted before the applicable deadline.
Can I update the legal information I submitted?
If you want to update the taxpayer information, you can edit your saved details and enter the correct information.
To edit the taxpayer information, follow these steps:
Go to Account > Listings
On the listing where you want to edit the taxpayer information, open the More options menu (3 dots)
More options > Payment and tax
Under Tax information, you'll see the information you entered previously.
Click on Change
Make your changes, then click on Submit
I missed the deadline for submitting the information. Now what?
The deadline for submitting the information required for DAC7 depends on when you created your account and listings at HousingAnywhere.
If HousingAnywhere doesn't receive the required information before the deadline, we will send reminder notifications. If the information is not submitted even after the reminders, we might be required to block the payouts. In some cases, we may also have to block your access to new bookings and the listing calendar. Once the required information is received, the payouts can resume, and you can accept bookings on our platform again.
What If I don't want to share the taxpayer information?
If you don't submit the taxpayer information for your account and listings before the deadline, we'll have to share what relevant information we already have with the tax authorities.
We're also legally required to freeze your payouts and block your ability to use our platform as a landlord or property manager.
I deactivated my HousingAnywhere account. Will my information still be reported?
If you deactivated your account before 2023, your information won't be reported, as DAC7 is effective from 1 January 2023.
If you deactivated your account during or after 2023 and your account is within the scope of DAC7, we will report your information up to the date of deactivation. For example, if you got a booking on 15 March 2023 and deactivated your account on 19 November 2023, we will report your 2023 information until 19 November 2023.
DAC7 Glossary
Land registration number
When a piece of land or property is registered with the country's land registry or government office, it gets assigned a unique identification number called the Land Registration Number (LRN).
The format and structure of LRNs can differ between countries. For more information about the format, check with the country's land registry or government agency responsible for property registration.
Tax Identification Number
A Tax Identification Number (TIN) is a unique number the local tax authority assigns to individuals and businesses to manage tax-related activities. Depending on the country, it may be called a tax identification number, national number, tax identification code, national security number, etc.
For DAC7, we're interested in the tax identification number used to manage income-tax activities. This is not a VAT number, which is a unique number identifying that an individual or business is registered for VAT (value-added tax).
When submitting your TIN, make sure to follow the required country-specific format.
Country-specific names and formats of TIN
Country | Name | Individual | Business |
Austria |
| 9 digits (e.g., 99-999/9999) | 9 digits (e.g., 99-999/9999) |
Belgium |
| 11 digits (e.g., 99999999999) | 10 digits (e.g., 9999999999) |
Bulgaria |
| 10 digits (e.g., 9999999999) | 9 digits (e.g., 999999999) |
Croatia |
| 11 digits (e.g., 99999999999) | 11 digits (e.g., 99999999999) |
Republic of Cyprus |
| 8 digits + 1 letter (e.g., 99999999L) | 8 digits + 1 letter (e.g., 99999999L) |
Czech Republic |
| 9 or 10 digits (e.g., 999999-9999) | "CZ" + 8 digits to 10 digits (e.g., CZ999999-9999) |
Denmark |
| 10 digits (e.g., 999999-9999) | 8 digits (e.g., 9999-9999) |
Estonia |
| 11 digits (e.g., 99999999999) | 8 digits (e.g., 99999999) |
Finland |
| 6 digits + (+ or - or “A”) + 3 digits + 1 digit or letter (e.g., 999999(+/-/A)999(L/9)) | 7 digits + "-" + 1 digit (e.g., 9999999-9) |
France |
| 13 digits (first digit is always 0, 1, 2, or 3) (e.g., 99 99 999 999 999) | 9 digits (e.g., 999 999 999) |
Germany |
| 11 digits (e.g., 99999999999) | 10 digits to 13 digits (e.g., 99999999999) |
Greece |
| 9 digits (e.g., 999999999) | 9 digits (e.g., 999999999) |
Hungary |
| 10 digits (e.g., 9999999999) | 11 digits (e.g., 99999999999) |
Ireland |
| 7 digits + 1 letter (e.g., 9999999L) 7 digits + 2 letter (e.g., 9999999LL) | 7 digits + 1 letter (e.g., 9999999L) 7 digits + 2 letter (e.g., 9999999LL) "CHY" + 1 to 5 digits (e.g., CHY99999) |
Italy |
| 6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter (e.g., LLLLLL99L99L999L) | 11 digits (e.g., 99999999999) |
Latvia |
| Date of birth + 5 digits or '32' + 9 digits (e.g., 32999999999) | “9000” + 7 digits (e.g., 9000xxxxxxx) “4000” + 7 digits (e.g., 4000xxxxxxx) “5000” + 7 digits (e.g., 5000xxxxxxx) |
Lithuania |
| 11 digits (e.g., 99999999999) | 9 digits or 10 digits (e.g., 9999999999) |
Luxembourg |
| 13 digits (e.g., 9999999999999) | 11 digits (e.g., 99999999999) |
Malta |
| 7 digits + 1 letter (e.g., (0000)999L till 9 digits for non-nationals (e.g., 999999999) | 9 digits (e.g., 999999999) |
Netherlands |
| 9 digits (e.g., 999999999) | 9 digits (e.g., NL000099999B99) |
Poland |
| 10 to 11 digits (e.g., 99999999999) | 10 digits (e.g., 9999999999) |
Portugal |
| 9 digits (e.g., 999999999) | 9 digits (e.g., 999999999) |
Romania |
| 13 digits (e.g., 9999999999999) | 2 digits to 10 digits (e.g., 9999999999) |
Slovakia |
| 10 digits (e.g., 9999999999) | 10 digits (e.g., 9999999999) |
Slovenia |
| 8 digits (e.g., 99999999) | 8 digits (e.g., 99999999) |
Spain |
| 8 digits + 1 letter (e.g., 99999999L) “L” + 7 digits + 1 letter (e.g., L9999999L) “K” + 7 digits + 1 letter (e.g., K9999999L) “X” + 7 digits + 1 letter “Y” + 7 digits + 1 letter “Z” + 7 digits + 1 letter (e.g., X ó Y ó Z 9999999) “M” + 7 digits + 1 letter (e.g., M9999999L) | 1 letter + 8 digits (e.g., 99999999L) 1 letter + 7 digits + 1 letter (e.g., L9999999L) |
Sweden |
| 10 digits (e.g., 999999–9999) | 10 digits (e.g., 999999–9999) |
DAC7 Data protection rights
As a Dutch company, HousingAnywhere has to report certain legal information about landlords and property managers who use our platform to the Dutch Tax Authorities (DTA).
In this article:
Legal basis for collecting your tax information
DAC7 (Council Directive (EU) 2021/514) places a legal obligation on HousingAnywhere to collect and share the data about our users who receive income from renting out properties on our platform, or are a registered landlord or property manager on HousingAnywhere and either reside in an EU member state or receive income from a property listing in an EU member state.
Exercising your data rights under the GDPR
If you want to exercise your data rights (rights of access, rectification, erasure, portability, etc.) under the General Data Protection Regulation (GDPR), you can do so by sending your request to dpo@housinganywhere. com.
We'll check if we have DAC7-related information about you. To do this, we'll ask you for your full name and the cadastral number of your property.
If we learn that we have your data, we'll assess your request and get back to you soon.
We'll inform you by email if we don't have your data.
Getting your tax information deleted
If you want your tax information deleted, you can send us a request at dpo@housinganywhere.com.
Because we're legally required to share your data with the EU tax authorities, we can't delete your DAC7-related data immediately. There's a statutory period of 7 years before we can remove your taxpayer information.