European information obligations (DAC7)

DAC7 is short for ‘Directive on Administrative Cooperation 7’. This new European directive mandates that bol, as a platform, collects and transmits information to the Tax Authorities. This concerns information about your sales via the bol platform and about you as a partner. European governments then share this data with each other. By working more closely together, these authorities gain more insight into the income you generate or receive as a partner via bol.

Digital platforms have grown significantly in recent years. Because platforms usually operate internationally, local governments have less insight into how much income partners generate on platforms. The purpose of DAC7 is to gain more clarity on this and thus achieve fair taxation. This also ensures that competition remains equal with shops that do not sell via platforms.

DAC7 targets selling partners via bol, with a minimum of 30 items sold or more than €2,000 net compensation paid per year (hereinafter referred to as the item/net compensation threshold). Do you have multiple seller accounts? Then bol links your accounts based on the same Chamber of Commerce or VAT number, and you only need to enter your information once. There are also a few exceptions, which you can find in the frequently asked questions at the bottom of this page.

Good to know: if you do not meet the item/net compensation threshold or fall under another exception? Then your information will not be shared with the Tax Authorities.

We already keep track of your sales data. You don't have to do anything for that.

However, we need your help with the information about you as a partner. You will automatically receive an email from bol requesting you to provide the necessary information. What information about you as a partner is needed depends on your legal form. DAC7 regulations distinguish between natural persons (such as sole proprietorships) and so-called legal entities (such as a Private Limited Company or General Partnership).

In your seller account, you will find a special page with your DAC7 information. To help you as best as possible, we have already pre-filled many fields with information from the trade register. If this information is incorrect? Please adjust it in the trade register. When the information is correct, confirm this by clicking 'Save'.

The information about you as a partner of bol depends on your legal form. The Tax Authorities distinguish between sole proprietorships and so-called legal entities (such as a Private Limited Company or General Partnership).

DAC7 obliges bol to share financial data about your sales with the Tax Authorities. This allows governments to broadly check whether you comply with your tax obligations. bol must submit the report annually, broken down by quarter.

The period covered by the financial data is important. bol must provide the data based on when invoices are paid or credited. This is usually at the beginning of a month.

If you fall under DAC7 regulations, bol is obliged to share information about you and your sales with the Tax Authorities. You can find this information in the DAC7 report that we add to your seller account (on your Finance page under the 'DAC7' tab). In your DAC7 report, you will also find a useful appendix explaining certain terms.

If you do not fall under DAC7 regulations? Then you will not see a DAC7 report in your seller account. This means that we have not shared any information about you and your sales with the Tax Authorities. Do you want to know when you fall under DAC7 regulations? Find the answer in the frequently asked questions.

Want more information about DAC7? Then check the information from the Tax Authorities. Do you have any other questions? Please contact Partnerservice.