DAC7 is a new European directive, which has accordingly become law in the Netherlands and other EU member states. This law means that digital platforms, such as Gites, must collect and transmit information about rentals that are generated through their platform. This helps tax authorities check whether hosts are declaring their income correctly.
Platforms will have to keep certain information and submit it to the tax authority annually from 1 January 2023. That information will be automatically shared between EU countries. This information must also be shared with hosts.
What does this mean for you?
If you rent out through Gites' booking system, we need to report on your rental income. To do this, we need some additional data from you; these are highlighted in bold below. You can provide this data by logging in to Gites. You are obliged to provide this information.
Phased implementation
We did this for the first time in January 2024, reporting on the year 2023. In doing so, we only reported on new customers who had signed up with Gites in 2023. The next step is that in January 2025 we will start reporting on all our customers for the year 2024.
Which data will be shared?
The following details are shared with the Tax Authorities:
The host is a private person:
- First and last name of the host
- The host's main address
- The date of birth of the host*
- The VAT identification number of the host (if known)
- The identifier of the host's financial account
- The fiscal identification number of the host indicating the Member State where this number was issued*
- The address of the holiday rental
- The cadastre number of the rented house (if known)*
- The total turnover paid or credited per quarter
- The number of relevant activities paid or credited for
- The number of nights rented out
- The commission retained by Gites
* this is new information, which we request from you
The host is a company:
- Legal name of the host's company
- The main address of this company
- The VAT identification number of this company (if known)
- The identification code of the host's financial account
- The fiscal identification number of the host with indication of the Member State where this number has been issued*
- The business registration number of the host (Chamber of Commerce number, in France: Numéro d'enregistrement de l'entreprise (SIREN/SIRET))*
- The address of the rented house
- The cadastre number of the rented house (if known)*
- The total turnover paid or credited per quarter
- The number of relevant activities paid or credited for
- The number of nights rented out
- The commission retained by Gites
* this is new information, which we request from you
Data protection
The tax identification number is sensitive personal data, which is why we are very careful with it by storing the number encrypted in our database.
More information
For more information we refer to the website of the Dutch tax authorities: Belastingdienst over DAC7 . And to our other information pages.