Disclaimer: The information provided in this article is intended for general informational purposes only. Please be aware that we are not authorized or entitled to provide legal or tax advice. The content is based on our understanding of the Council Directive (EU) 2021/514 of 22 March 2021 and a number of related legislation acts (hereinafter, “DAC7”) and related regulations and our efforts to stay in compliance with these requirements.
Our aim is to provide useful general information about DAC7 and how it can impact you as a supplier. For any technical questions or issues please feel free to contact the supplier support team.
1. Overview of DAC7 regime
What is DAC7?
DAC7 is an EU-wide legislation designed to enhance tax cooperation among EU member states. Among other provisions, it introduces new transparency requirements for income earned by sellers on digital platforms.
GetYourGuide as a German company and the operator of a reporting platform is required to report certain data in respect of our suppliers to the German tax authorities. This information will then be shared by the German tax office with the tax authorities of other EU countries.
What is the general timeline for the reporting?
The initial reporting period covered by DAC7 is the year 2023. GetYourGuide is required to report on sellers and their activities falling within the scope of DAC7 for the year 2023 by January 31, 2024, although some extensions may be applicable. Subsequently, this reporting will continue annually, with each report due by January 31 of the following year.
Can I have a look at this report?
We will inform you about the specific data concerning your transactions that will be reported. This notification will be sent to you via email.
If you haven't received a copy of your individual report, it indicates that either you or your activities do not fall under the DAC7 reporting requirements (please refer to the below questions related to scope of DAC7).
2. The scope of DAC7 in context of GetYourGuide business model and suppliers’ activities
Who are the reportable and excluded suppliers?
Generally, reportable parties are suppliers, either companies or individuals, who have entered into contractual relationships with GetYourGuide and conduct business using the GetYourGuide platform. These suppliers are resident in one or more EU Member States, i.e. a registered office or primary residence.
Suppliers who are governmental entities or companies listed on a stock exchange, along with their related entities, are excluded from DAC7 reporting.
What are the reportable and excluded activities?
While DAC7 recognizes a range of activities as reportable, in the context of GetYourGuide's business model, only personal services and rental services of any mode of transport are reportable under DAC7. For DAC7 purposes, a personal service is defined as time- or task-based work performed by one or more individuals, either independently or on behalf of an entity. This service is carried out at the request of a user, and can be facilitated either online or physically offline after being arranged via a platform.
However, DAC7 reporting is not confined to activities conducted solely within the EU. This means that if an EU-based supplier offers reportable activities outside of the EU, these in-scope activities will also be reported by GetYourGuide.
What information will be reported to the tax authorities?
If the supplier is registered as a company:
- Legal name
- Primary address
- Tax Identification Number (TIN) including country of issue
- VAT identification number (where available)
- Company Registration Number (‘CRN’)
- Bank details
- Confirmation of other EU country permanent establishments, if any
If the supplier is registered as an individual:
- First and last name
- Primary address
- Tax Identification Number (‘TIN’) including country of issue (if not available then Place of Birth)
- VAT identification number (where available)
- Date of Birth
- Bank details
- Confirmation of other EU country permanent establishments, if any
Alongside the suppliers’ credentials and regardless their legal status the following financial information should be reported in relation to the reportable activities of suppliers (in a quarterly breakdown):
- Net payout (i.e., bookings less GetYourGuide commission)
- Amount of commissions withheld
- Currency of transactions
- Number of activities (i.e. different services supplied)
Transactional data associated with non-reportable activities will not be reported. The reportable information will be replicated in the supplier notification (see above section 'Can I have a look at this report?' for more details).
Besides the affected suppliers and their in-scope activities, is GetYourGuide required to report any other information?
GetYourGuide is also obligated to provide some basic information about itself as the operator of the digital platform.
3. Impact on supplier payments
Does DAC7 mean I have to pay more taxes?
DAC7 is designed solely for the purpose of providing additional information to tax authorities. It doesn't change any pre-existing tax rules.
Does DAC7 introduction change the payout processing procedure?
There are no changes to the supplier payout procedure.
However, please note if the necessary information (outlined at section 2 above) is not provided , we reserve the right to suspend payouts or a supplier's account. Continued non-compliance may lead to a mandatory suspension of payouts or the supplier's account, as required by DAC7 legislation.
4. Providing data to GetYourGuide
Do I need to provide my personal details (as per above) as a supplier?
Yes, this is the requirement set by DAC7 law. Please also note that sharing such details is subject to similar requirements set in our Terms & Conditions as well as other regulations.
How can I provide my personal details to GetYourGuide?
You should fill all the applicable fields on the supplier portal. If you're uncertain about where to locate some data (such as tax identification numbers, company registration numbers, etc.), we suggest reaching out to your accountant or a local tax advisor for guidance.
Reporting of financial details is the responsibility of GetYourGuide.
Do you validate my data somehow?
We will cross-check certain pieces of data with other information available on our platform or from open sources to ensure that the information provided on the supplier portal is generally correct. Should any questions arise regarding the accuracy of the data you've provided, we will contact you directly.
Will you share information about reportable activities that have already been removed from GetYourGuide?
If at least one reportable transaction occurred during the reporting period, we are obligated to report it. Therefore, even if you have removed the respective tour option ID from the GetYourGuide platform, any completed reportable activities must still be reported. This applies equally to suppliers who are no longer on the platform.