1. About the DAC7
EU Council Directive 2021/514 ( “DAC7”) requires online platforms like Malt to collect and transmit tax information about sellers who perform personal services in exchange for remuneration.
“Personal Service” means a service corresponding to hourly work or task which is provided by a natural person acting either independently or on behalf of an Entity, and which is at the request of a user , either online or physically offline, after having been facilitated through a Platform.
Under the DAC7 directive, a seller is considered to be a resident of the Member State in which he has his main address (individual) or his registered office (entity).
“Member State” means one of the 27 Member States of the EU.
Who is affected by the DAC7 directive?
The DAC7 directive applies to sellers who receive income from the provision of a personal service and who reside in an EU member state.
When is the DAC7 declaration made?
The declaration relating to the DAC7 directive is an annual declaration obligation . Your information will be transmitted each January for all income and information from the previous year. The DAC7 directive comes into force on January 1, 2023 and your information relating to the 2023 calendar year will be transmitted in January 2024.
What information must be transmitted to EU tax authorities?
Under the DAC7 Directive, a platform operator is required to communicate certain information to the tax authority of its Member State of residence.
The tax authorities to whom Malt will transmit the information to the competent authorities of other Member States.
The following information will be transmitted to the Member States concerned:
Natural person (e.g. automobile company) |
|
Entity (e.g. company) |
|
2. How does the DAC 7 directive concern me?
Malt is required to collect tax information and communicate it to the relevant authorities for all service providers who have provided a personal service and received remuneration during a year.
The DAC 7 directive comes into force on January 1, 2023. If you have carried out a mission and received remuneration from January 1, 2023, you must provide all identification information to Malt, otherwise your account will be suspended. after two reminders from Malt.
4. What is my tax identification number?
Each country's expected tax identification formats for individuals and businesses are shown below, as taken from the European Commission portal ( https://ec.europa.eu/taxation_customs/tin/#/ tin country ).
Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
Austria | Tax number (“Steuer Nr.”) 9 digits | Tax number (“Steuernummer”) or Tax account number (“Abgabenkontonummer” or “ATIN”) 9 digits in the format "99-999/9999" | Upper right corner of the income tax notice (“Einkommensteuerbescheid”) |
Belgium | National number 11 digits | Company number (“Ondernemingsnummer” or “Unternehmensnummer”) 10 digits, starting with 0 or 1 | ID card Social security card Residence card |
Bulgaria | Unified civil number Personal foreign status number 10 digits | Unified Identification Code (“UIC”) 9 digits | Passport ID card Driving license |
Croatia | Staff identification number ("Osobni Identifikacijski Broj" or "OIB") 11 digits | Staff identification number ("Osobni Identifikacijski Broj" or "OIB") 11 digits | Certificate of personal identification number (Potvrda o OIB-u) Income tax declaration (Prijava poreza na dohodak) |
Cyprus | Tax Identification Code (“Tax Identification Code” or “Arithmos Engraphes”) 8 numbers + 1 letter | Tax Identification Code (“Tax Identification Code” or “Arithmos Engraphes”) 8 numbers + 1 letter | Official tax documents |
Czech Republic | Identifikačné číslo organizácie (IČO) 8-digit number | dentifikačné číslo organizácie (IČO) 8-digit number | TIN = Registration number |
Denmark | CVR nummer 8 digits | TIN = registration number (CVR) or SE number (8-digit number) (older version) | TIN = registration number (CVR) or SE number (8-digit number) (older version) |
Estonia | Code Staff (“Isikukood”) 11 digits | Registration code ("Registrikood" or "RN") 8 digits, starting with 1, 8 or 9 | Passport ID card Driving license |
Finland | Social security number ("henkilötunnus") 11 characters: - 6 digits - 1 “plus” (+) or “minus” (-) sign or the letter A - 3 digits - 1 alphanumeric character | Business Identity Code (“Y-tunnus”) 7 digits + “dash” (-) + 1 digit | Passport ID card Driving license |
France | Tax Identification Number 13 digits (the first digit is always 0, 1, 2 or 3) | SIRENE number 9 digits | Pre-filled income declaration, reference in all tax correspondence |
Germany | Identification number ("Identifikationsnummer" or "Steuer-ID" or "IdNr.") 11 digits | Tax number (“Steuernummer” or “St-Nr”) 10 or 11 digits in “12/345/67890” format | Letter relating to the "Identifikationsnummer" ("Mitteilungsschreiben über die Zuordnung einer Identifikationsnummer") |
Greece | Tax identification number (“Arithmos Forologikou Mitroou” or “AFM”) 9 digits | Tax identification number (“Arithmos Forologikou Mitroou” or “AFM”) 9 digits | “Fiscal completeness status” (“Αποδεικτικού Ενημερότητας για Χρέη προς το Δημόσιο”) “Tax Refund Status” “Certification of the NIF issued” (“Επανεκτύπωση βεβαίωσης απόδοσης”) |
Hungary | Tax identification number (“Adóazonosító jel”) 10 digits or Tax number (“Adószám”) | Tax identification number (“Adóazonosító jel”) 10 digits | Numéro fiscal ("Adószám") 11 chiffres sous format "xxxxxxxxx-y-zz |
Denmark | CPR number 10 digits | CVR number 8 digits | Passport Health insurance card Driving license |
Ireland | Company Registration Number (CRN) Up to seven digits, never starts with zero | Tax Reference Number 7 digits + 1 or 2 letters | Tax Reference Number 7 digits + 1 or 2 letters |
Italy | Tax code (“codice fiscal”) 16 characters: 6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter | Tax code (“codice fiscal”) 11 digits | Social security card (“tessera sanitaria”) or tax identification card |
Latvia | Personal code (“Personas kods” or “PIC”) 11 digits | Registration number (“Reģistrācijas numurs”) 11 digits, starting with 4000, 5000 or 9000 | Passport, Identity card, Driving license |
Lithuania | Personal code (“Asmens kodas”) 11 digits | Registration number (“JAR kodas”) 9 to 12 digits | Passport, Identity card, Driving license |
Luxembourg | National identification number 13 digits | Company registration number (RCS) 1 letter (from B to Z) + variable number of digits | Social security card |
Malta | ID card number - 7 digits + 1 letter (M, G, A, P, L, H, B, Z) for Maltese nationals (9 digits for non-Maltese) | Unique Taxpayer Reference Number 9 digits | Passport, Identity card |
Netherlands | Personal number (“Persoonsnummer”) 9 digits | RSIN number - 9 digits | Passport, Identity card, Driving license |
Poland | PESEL national identification number - 11-digit Tax identification number (“Numer Identyfikacji Podatkowej” or “NIP”) 10 digits | Tax identification number (“Numer Identyfikacji Podatkowej” or “NIP”) 10-digit | PESEL: passport, identity card NIP: reference in all tax correspondence, registration certificate (potwierdzenie nadania numeru identyfikacji podatkowej), certificate of central registration and company information |
Portugal | Tax identification number (“Numero de Identificação Fiscal” or “NIF”) 9 digits | Legal entity identification number (“Número de Identificação de Pessoa Colectiva”) 9 digits, starting with 5 or 9 | Identity card, tax identification card |
Romania | Tax registration code (“Codul de înregistrare fiscală” or “CIF”) or Personal number code (“Codul numeric personal” or “CNP”) 13 digits | Tax registration code (“Codul de înregistrare fiscală” or “CUI” or “CIF”) 2 to 10 digits | CNP on passport, identity card, residence card, driver's license CIF on tax registration certificate |
Slovakia | Personal number (“Rodné číslo”) 10 digits | Tax identification number (“DIČ”) 10 digits | Identity card, passport |
Slovenia | Tax identification number (“davčna številka”) 8-digit | Tax identification number (“davčna številka”) 8-digit | Tax registration certificate |
Spain | National Identity Document ("DNI" - for Spanish nationals) 8 numbers + 1 letter Foreigner Identification Number (“NIE”) X, Y or Z + 7 numbers + 1 letter Foreigner without NIE (“NIF M”) M + 7 numbers + 1 letter | Tax identification number (NIF) 1 letter + 7 numbers + 1 alphanumeric character | Identity card (DNI) Residence card for foreigners (NIE) Tax identification card (NIF) |
Sweden | Personal number (“personnummer” or “PIN”) 10 digits | Organization number (“organisationsnummer”) 10 digits | Passport, Identity card, Driving license |
United Kingdom | NIN (National Insurance Number) 2 letters + 6 numbers + suffix (A, B, C or D)" | Company Registration Number | P60, payslip, benefits documents, your personal tax account, HMRC application |
5. Frequently asked questions
1. How do I add multiple tax information to my account?
You can add as much additional tax information as needed.
Select your host profile picture, then Account .
In Account , select Taxes .
Under the list of tax information already provided, select Add my new tax information .
2. I provide services through different statuses (in my own name, via my own company, via an umbrella company). What information should I provide?
Service providers falling within the scope of DAC7 cover both natural persons (individuals) and legal entities (with or without legal personality). Therefore, you will need to ensure that you provide the information required for each status, including if you carry out your mission through an umbrella company.
3. I carry out missions in various countries, including outside the EU, am I concerned?
As a tax resident of an EU member state, Malt will have to declare all of your remuneration for your services rendered, including those provided outside the EU.
4. Does the DAC7 declaration exempt me from declaring my income?
No. The DAC7 declaration is only intended to inform your tax administration of the existence of income for missions carried out over a year. The DAC7 declaration is not intended to exempt you from your reporting obligations. In addition, the amounts declared by Malt cannot in any way serve as a reference for determining your taxable income. You therefore remain responsible for all of your tax obligations.
5. What are my income declared in DAC7?
In accordance with the DAC7 Directive, Malt declares all compensation paid or credited to you for each quarter of a given year, net of fees, commissions or taxes retained or levied by Malt. This means that the amount declared includes the VAT invoiced on your missions and all of your expense reports.
A mission concluded at the end of year N and which gives rise to a payment at the start of the following year (N+1) will therefore not be declared under N.
6. What are my obligations towards DAC7?
Each service provider is required to provide Malt with all the information necessary for the DAC7 declaration (see, i.e. all identification elements).
If the service provider does not provide the information following a first request by Malt, Malt will send you a reminder.
If, after two reminders from Malt, you do not provide the requested information, Malt will be obliged to close your account. The reopening of the account is conditional on the provision of the information requested by Malt.
7. If I do not provide my tax information, will Malt pass on my data?
Yes. We transmit all relevant information available to us, in accordance with the DAC7 directive, and take all necessary measures where applicable (reminders, account suspension in the event of persistent refusal).
6. If I made a mistake when adding my tax information, can it be changed?
If you made a mistake, you can delete your tax information and add new ones. This will not remove your ads. To delete your tax information, follow these steps:
Log in to your host account.
Click your host profile photo, then click Account.
In Account , select Taxes .
Select “…” next to the existing taxpayer.
Select Remove Taxpayer .
Select Delete in the confirmation window.
7. If I am a service provider resident outside the EU, will my data be transmitted?
In principle no because only sellers resident in the EU are affected by DAC7, including if you are registered on a Malt platform established in the EU.
However, DAC7 is the European transposition of the “Model Rules” dictated by the OECD (“RTDP”). Each member of the OECD is therefore free to adopt a system similar to DAC7 and to conclude the multilateral agreement concerning the automatic exchange of information between the State of residence of the platform and the State of residence of each of the sellers .
8. If I deactivate my Malt account, will my information be transmitted?
Yes. You only need to have been an active service provider for one year for Malt to make the declaration, even if you deactivate your account subsequently.
9. Is there a minimum annual income threshold for DAC7?
No. As a provider of “personal services”, your income is declarable from the first euro.
6. Data protection rights
What is the legal basis for the collection of my data?
The collection of your data meets Malt's obligation to comply with the national legislation of each Member State of the European Union which has transposed the provisions of the DAC7 directive (Council Directive (EU) 2021/514).
Who will Malt transmit my data to?
Malt will transmit your data to the tax authorities of one or more Member States for the purposes of compliance with the DAC7 directive. The tax authorities will then automatically transmit this data to the tax authorities of the Member State(s) in which you reside.
How do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?
Please visit our Privacy Center, “ Your Rights ” section for more information and follow the links to contact us regarding exercising your rights under the GDPR.
Please note that the first step will consist of a verification by Malt of the existence or not of data concerning you or concerning the missions which you have carried out via Malt.
If we have your data, we will then examine your request.
If we do not have your data, we will inform you by email.
Can I make a deletion request?
You can request this, but please be aware that your data will still be passed on to the EU tax authorities, as this is a legal obligation for Malt.