Reporting obligations for bol: DAC7 and OECD Model Rules
On this page, you can read what DAC7 and the OECD Model Rules for digital platforms are, which rules apply to you, and what bol needs from you for this.
What does DAC7 involve?
Bol is legally required to collect information about sales partners and their sales and share it with the Dutch Tax Authority. This gives tax authorities more insight into income from sales via digital platforms.
Which rules apply to you depends on where your business is based:
- Are you based in an EU country? Then the DAC7 rules apply to you. DAC7 stands for ‘Directive on Administrative Cooperation 7’.
- Are you based in the United Kingdom (UK)? Then the OECD Model Rules for digital platforms apply to you.
In practice, the OECD Model Rules create the same obligations as DAC7. That is why we refer to both regulations as 'DAC7' on the rest of this page.
Which companies does DAC7 apply to?
DAC7 applies to sales partners at bol with at least 30 sold items or more than €2,000 net compensation paid per year. We call this the item/net compensation threshold.
Do you have multiple seller accounts? Bol then links these accounts based on the same Chamber of Commerce (KVK) or VAT number in a single DAC7 report.
If you do not reach the item/net compensation threshold or fall under another exception, we will not share your information with the Dutch Tax Authority.
If we have submitted a DAC7 report for you, you will automatically receive a message from us about this. You do not need to do anything for this.
What does this mean for you?
We collect and verify the required DAC7 information when you register as a partner on our platform. After your registration, you therefore do not need to provide any extra information.
Are you a sole proprietorship? Then we might still need the tax identification number of the country where you live. In the Netherlands, this is the BSN, and in Belgium, the National Register number. You will automatically receive an email from bol if we need this number from you.
For other legal entities, such as a BV or VOF, no additional action is needed after registration.
In your seller account, you will find a dedicated page with your DAC7 information. Here you can check if your details are correct. See a mistake? Please update it and click 'Save'. Also check if the information in the trade register is correct. We retrieve much of the data from there automatically. Is this not the case? Please contact Partnerservice to update the information.
DAC7 does not create new tax obligations. Your existing tax obligations will continue to apply. The Dutch Tax Authority can use the information about you and your sales when assessing your tax returns. This may also include tax returns in other European countries or, for UK partners, in the United Kingdom.
What happens if your information is missing?
Are you a sole proprietorship and haven't filled in your tax identification number 60 days after our first email? Then we will have to postpone your payouts until you have provided this number.
If you still do not provide the required information after that, we will ultimately have to close your seller account. So please complete your tax identification number as soon as possible and check whether the rest of your details are complete and correct.
Which information does bol use for DAC7?
1. Which details do we need from you?
Which details we need depends on your legal entity. DAC7 distinguishes between sole proprietorships and other legal entities, such as a BV or VOF.
Required details
2. Which financial information does bol share?
DAC7 requires bol to share financial information about your sales with the Dutch Tax Authority.
We are required to report this information in the quarter in which an amount was paid out or credited. That moment may differ from the invoice date or the date on which you sold an item. As a result, the financial information for a quarter may differ from your own accounting records.
3. Where can you find the shared information?
Do you fall under DAC7? Then you will find the DAC7 report in your seller account containing the information that bol has shared with the Dutch Tax Authority about you and your sales. You can find this on the 'Finance' page, under the 'DAC7' tab. The report also includes an attachment explaining various terms.
Don't see a DAC7 report? This might mean that bol has not yet shared information about you and your sales with the Dutch Tax Authority.
Please note: you cannot simply use the financial information in the DAC7 report for your tax return. Your own accounting records are leading for that purpose.
What is your responsibility?
DAC7 does not change your tax obligations. It remains important to meet your existing tax obligations.
Do you have questions about your tax obligations or tax return? Then contact your accountant or tax advisor or check the information from the Dutch Tax Authority.
The main action points at a glance
- Check your DAC7 details. In your seller account, you can see which details are known to bol.
- Update incorrect details. See a mistake? Correct it and also check if your details in the trade register are correct.
- Provide your tax identification number on time if we ask for it. This applies to sole proprietorships. Please follow the instructions in the email from bol. If you haven't provided the number 60 days after our first email, we will have to postpone your payouts.
- Use your own accounting records for your tax return. The financial information in your DAC7 report is not automatically suitable for this purpose.
Additional information
You can find more information about DAC7 on the website of the Dutch Tax Authority.
Do you have other questions? Please contact Partnerservice.