Answer ยท confidence: partial
Which EU countries besides Germany have DAC7 rules, and are they different?
Research question: Which EU member states beyond Germany have transposed DAC7, and do their national rules set different reportable seller categories, thresholds, or reporting deadlines for digital platforms?
The facts document Austria's transposition: its law was published in the Federal Law Gazette on 19 July 2022 and took effect on 1 January 2023 10. Poland published a draft law, and the Commission opened an infringement procedure against it for incorrect transposition 141. The facts do not provide a full list of transposing states. The EU baseline sets a goods-seller exclusion of fewer than 30 sales and EUR 2,000 in consideration 15 and a 31 January reporting deadline 16, but the facts do not show whether Austria or Poland changed these. Penalties are left to each member state 7, and Germany's PStTG sets fines of up to EUR 50,000 18, but no comparable penalty figure is given for Austria or Poland. The newest fact is dated 22 June 2026, about four months before October 2026 69.
Checked 2026-10-23. Only documented and supported facts are used.
Dig deeper on this questionSources
[1] supported
The European Commission opened an infringement procedure against Poland for incorrectly transposing DAC7.
"The European Commission (EC) on June 4, 2026, announced an infringement procedure against Poland for incorrectly transposing Directive 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC7)."EU: EC opens infringement procedure against Poland over incorrect transposition of DAC7
[2] supported
The Commission says Poland's national law wrongly grants relief from registration and reporting when an agreement exists only with Poland, without requiring activated exchange relationships with other EU member states.
"The EC announcement notes that Poland has not transposed DAC7 correctly into national law by granting relief from registration and reporting when an EQCAA exists only between that non-EU jurisdiction and Poland, without requiring activated exchange relationships with other EU member states."EU: EC opens infringement procedure against Poland over incorrect transposition of DAC7
[3] supported
DAC7 (Directive 2021/514/EU, adopted 22 March 2021) has required platform operators to comply with due diligence and reporting obligations on sellers offering goods or services via digital platforms from 2023.
"As from 2023 the Directive 2021/514/EU adopted on 22 March 2021 (DAC7) require platform operators to comply with due diligence and reporting obligations on the sellers offering goods or services via digital platforms."DAC7: Some Thoughts on the Different Roles of Platform Operators and the Appropriate Definition of the Scope of Reporting Obligations (2023)
[4] supported
The document does not set out national thresholds or seller categories itself; it only points to separate national pages for each Member State's rules on DAC7 application.
"Further information on the relevant national taxation rules and application of DAC7 within each Member State is accessible via the individual links below."DAC7 - Taxation and Customs Union - European Commission
[5] supported
Non-Union platform operators report annually on their EU-resident sellers to the tax authorities of the single Member State where they registered.
"Platform Operators shall report information related to their EU-resident sellers on an annual basis to the tax authorities of the Member State of single registration."DAC7 - Taxation and Customs Union - European Commission
[6] supported
Not all EU member states have activated exchange relationships with the United Kingdom, New Zealand and Canada under the DPI MCAA.
"According to the OECD overview of activated bilateral exchange relationships, not all EU member states have activated the exchange relationships with those three jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA)."EU: EC opens infringement procedure against Poland over incorrect transposition of DAC7
[7] supported
DAC7 leaves penalty design to each member state, so the financial consequences of non-compliance will differ across the EU, requiring only that penalties be effective, proportionate, and dissuasive.
"DAC7 does not prescribe a uniform penalty regime. Instead, it leaves sanction design to individual member states, requiring only that penalties be effective, proportionate, and dissuasive."DAC7 EU Platform Reporting: Implementation Status
[8] supported
For non-Union platform operators, the annual report is due no later than 31 January, though the text is cut off before the full deadline year and date are stated.
"The reporting shall be made no later than 31 Jan"DAC7 - Taxation and Customs Union - European Commission
[9] supported
Poland was given two months to reply to the Commission and take corrective action.
"Poland has a period of two months to submit its reply and take corrective action in relation to the issues identified by the EC."EU: EC opens infringement procedure against Poland over incorrect transposition of DAC7
[10] supported
Austria's transposing legislation was published in the Federal Law Gazette on 19 July 2022 and took effect on 1 January 2023.
"Its transposing legislation was published in the Federal Law Gazette on 19 July 2022 and entered into force on 1 January 2023."DAC7 EU Platform Reporting: Implementation Status
[11] supported
The first DAC7 filing deadline was 31 January 2024, covering the full 2023 calendar year, with later deadlines falling on 31 January of each following year.
"The reporting obligation applies from 1 January 2023, with the first filing deadline of 31 January 2024 covering the full 2023 calendar year. Subsequent annual deadlines follow the same pattern: 31 January of the year following each reporting period."DAC7 EU Platform Reporting: Implementation Status
[12] documented
The first reporting of information under DAC7 covered the calendar year 2023.
"The first reporting of information under DAC7 was in respect of the calendar year 2023."DAC7/MRDP - Revenue Commissioners
[13] supported
DAC7 was required to be transposed into national law by 31 December 2022 and has applied from 1 January 2023, which is the baseline for every Member State's rules.
"Member States had to transpose it by 31 December 2022 and it has applied since 1 January 2023"DAC7 Rules for EU Marketplace Sellers 2026 | Operator One
[14] supported
Each EU member country was obliged to transpose DAC7 into national law, and Poland published a draft law to do so, which raised issues in aligning national legislation with the directive.
"For instance, the Polish government has published a draft law to implement DAC7, highlighting potential issues in aligning national legislation with the directive's requirements (Zapolska, 2023)."Taxation of Short-Term Rentals via Online Platforms: A Comparative Analysis of Leading EU Tourism Markets (2025)
[15] supported
Under the directive's Annex V, a seller of goods is excluded from reporting only if it made fewer than 30 sales and its total consideration did not exceed EUR 2,000 on that platform in the reportable period.
"Under Annex V of Directive (EU) 2021/514, a seller of goods is excluded only if, on that platform, it made fewer than 30 sales and its total consideration did not exceed EUR 2,000 in the reportable period."DAC7 Rules for EU Marketplace Sellers 2026 | Operator One
[16] supported
Platforms must report to their tax authority, and send the same information to each reported seller, by 31 January of the following year.
"Platforms must report to their tax authority, and send the same information to each reported seller, by 31 January of the following year"DAC7 Rules for EU Marketplace Sellers 2026 | Operator One
[17] supported
From 2023, platform operators have had to comply with due diligence and reporting obligations on sellers offering goods or services via digital platforms.
"From 2023, platform operators must comply with due diligence and reporting obligations on the sellers offering goods or services via digital platforms"Taxation of Short-Term Rentals via Online Platforms: A Comparative Analysis of Leading EU Tourism Markets (2025)
[18] supported
Germany's national law PStTG section 25 sets fines for platform operators of up to EUR 50,000, showing that national enforcement rules sit on top of the EU thresholds.
"Platforms face their own fines too: up to EUR 50,000 under section 25 of Germany's PStTG"DAC7 Rules for EU Marketplace Sellers 2026 | Operator One
[19] supported
The paper says Austria, Germany and France have non-taxable income limits for short-term rental income, a national tax feature that is distinct from DAC7 reporting thresholds, which the paper does not explicitly address.
"On the other hand Austria, Germany and France have non-taxable income limits."Taxation of Short-Term Rentals via Online Platforms: A Comparative Analysis of Leading EU Tourism Markets (2025)