Articles in this section

  1. Taxi Suppliers
  2. EU Directive on Administrative Cooperation (DAC7)
  3. About DAC7 and what it means for you

DAC7 : FAQs

 

Read on to find answers to the most commonly asked questions about the DAC7 EU directive. 

 

1. Tax implications

1.1. Will anything change in how taxes are processed due to DAC7 data reporting obligations?

 

DAC7 doesn’t require any changes in the way taxes are processed, neither for the fees charged by Booking.com nor for local taxes you might charge the bookers. At the same time, we expect that the local tax authorities will use data provided by platforms to evaluate the correctness and completeness of your tax. They may also pre-fill parts of your tax return based on the data received from Booking.com. 

 

2. Partner registration

2.1 What happens to partners who register from 1 January 2023?

 

All new EU-registered partners who contracted on our platform starting 1 January 2023 will be requested to provide additional data about themselves during the onboarding process to comply with DAC7 obligations.

 

2.2. What happens to partners who registered before 1 January 2023?

 

All EU-registered existing partners on our platform who registered before 1 January 2023 will be requested to provide additional data for DAC7 purposes within 2023 and 2024 calendar years. This request will be sent separately at a later date.

 

If an existing partner changes its registration address from outside the EU to an EU country, this will immediately fall within the scope of DAC7. This means that the partner will be required to provide additional data for DAC7 purposes.

 

3. Reporting process

3.1 Is this a one-time request, or is this a continual reporting obligation?

 

Starting 1 January 2023, DAC7 is an annual reporting obligation. The DAC7 collected data will be reported to the Dutch Tax Authorities by 31 January following the reporting year. For example, we will report data by 31 January 2024 for the 2023 calendar year, by 31 January 2025 for the 2024 reporting year and so on.

 

3.2 Where can I find my business registration number, Tax Identification Number (TIN) and Value-Add Tax (VAT) numbers?

 

As a party conducting business via Booking.com, you must report the following numbers for an entity with whom Booking.com has contractual relationships: 

 

  • Business registration number: this is first obtained when you register your business and, in most cases, provided by a Chamber of Commerce or company registry (the country in which your business is registered).
  • Tax Identification Number (TIN): this is provided by the local tax authorities.
  • VAT number: this is also provided by the local tax authorities. Note: TIN and VAT numbers can be the same in some countries. In this case, you need to insert this number twice.

 

We recommend contacting your financial or local tax advisor if you’re unsure where to find these specific numbers.



4. Providing data

4.1 What if I have business in the EU and outside the EU?

 

If you have transactions (rental cars or taxi) outside of the EU and they are managed/executed by an EU registered entity, being also a contracting entity for Booking.com, these transactions also will fall into the scope of DAC7. 

 

4.2 How can I change my personal data post-registration?

 

If you amend any data listed in the ‘Data collection and reporting’ section in this document at any point, please contact your Booking.com Supply Manager so they can take necessary steps and record any new DAC7 required information to ensure this is always up to date.  

 

5. Sharing data

5.1 Will you share my information? And if so, with whom?

 

Yes. If you fall within the criteria , Booking.com Transport Limited will report information about the partners and their transactions to the Dutch Tax Authorities (DTA). DTA, in turn, will share this information with the tax authorities from other EU Member States.

 

5.2 If I want to leave the platform, will my information still be shared?

 

We must share with the Dutch Tax Authorities all data about our partners who are eligible for DAC7 and make transactions via Booking.com. If you made transactions within a reporting year and decided to close your business for bookings via our platform, your data will still be shared with the Dutch Tax Authorities for DAC7 purposes unless you fall under one of the exemptions.

Related articles