Digital Nomad
Digital Platform Sellers: What DAC7 Recast Means for You
EU’s DAC recast proposal could drop reporting obligations for small-value platform sellers—learn who qualifies, what thresholds shift, and how to prepare.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## DAC7: What It Currently Requires
Under the existing **DAC7** rules, operators of digital platforms must report information about their EU-resident sellers—this includes **personal & financial info** relating to sales, rentals, transport and personal services. Reporting deadlines are tight: the annual report is due by **31 January** following the calendar year in which the activity took place. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/taxation/tax-transparency-cooperation/administrative-co-operation-and-mutual-assistance/dac7_en?prefLang=ar&utm_source=openai))
## What the Recast Proposal Would Change for Sellers & Platforms
- **Increased thresholds**: The proposed DAC recast would raise the monetary threshold for online sales of goods—this means that many **private, second-hand sellers** could be exempted. Over **10 million sellers** are expected to drop out of the reporting net. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/document/download/bee8b767-1f9e-44aa-9910-faa8bc31a880_en?filename=190626_Tax+Simplification+Package_Factsheet_.pdf&utm_source=openai))
- **Removal of low-value/few sales obligations**: If you engage in cross-border platform-based sales that are small scale, you may no longer need to supply certain transaction data under DAC7 reforms.
## Who Stays and Who Gets Relief
| Category | Likely Relief | Likely Still Covered |
|----------|----------------|------------------------|
| Private individual selling second-hand goods occasionally | Likely exempt under new thresholds | Not identified when exceeding thresholds or business-like activity |
| SMEs using platforms for commercial purpose | May still have simplified rules but still reportable | Sales that exceed monetary or volume limits |
| Non-Union platforms | Still need to meet registration & reporting via single Member State |
## Preparing Now: Checklist
- **Track your platform income**: Even if currently under thresholds, maintain records of total earnings—important if ever exceeding new proposed limits.
- **Verify platform’s registration status**: Platforms must register in one EU Member State and report there. Ensure the platform(s) you use are in compliance.
- **Update privacy & data systems**: Platforms will need accurate personal identification & TIN systems for reporting. Individuals may need to supply or confirm these details.
- **Stay informed on legislative progress**: These are proposals. Member States and Parliament may amend thresholds or criteria during negotiations.
## Practical Example
Anna, an individual in Czechia, sells some vintage furniture via EU-wide digital platforms, earning £2,500/year total. Under current DAC7 she must report; under the recast, if threshold raised to €3,000 and simplified reporting rules apply, she may be exempted. Meanwhile, a micro-SME doing sales of €15,000/year likely still reports, but with **reduced administrative burden**.
**Conclusion**: If you’re a small platform seller, the DAC7 recast offers potential relief—but you still need clean records and an eye on thresholds to ensure you either benefit or avoid surprise obligations.