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Διαβίβαση φορολογικών στοιχείων βάσει της οδηγίας DAC7

1. General information about DAC7

In this article:

“Co-Host” means a registered “Co-Host” on the Airbnb platform, as defined in our Co-Host Terms.

“Host” means a user of the Airbnb platform who publishes and offers a service.

The country in which a person is “resident” for DAC7 purposes means the country in which the person has their primary address and, in addition, any other country in which the person has been issued with a tax identification number (TIN).

DAC7 references the EU Council Directive 2021/514, which requires online companies such as Airbnb to collect and report taxpayer information on Hosts who earn income on the Airbnb platform.

Who does DAC7 apply to?

DAC7 applies to a platform user who receives income from renting accommodation, providing experiences, or acting as a Co-Host where either the user is a resident of an EU Member State or the income is received from a property listing in the EU.

Does Airbnb’s obligation to share data apply to my listing?

If you have a listing for a property located within one of the 27 EU Member States or you are resident in an EU Member State, your data will be shared with the relevant country or countries. If you have a tax identification number (TIN) in a country other than your main country of residency, the information may also be shared with the tax authority country that is not your main country of residence.

Is this a one time request, or is it a continuing reporting obligation?

DAC7 reporting is an annual reporting obligation. Your data will be shared each January for all income and information for the previous year. DAC7 is effective from January 1, 2023 and your information in respect of the calendar year 2023 will be shared in January, 2024.

What data is required to be shared with the EU tax authorities?

Under DAC7, a platform operator is obligated to report your taxpayer information via the tax authority of its Member State of residence. This is Irish Revenue in the case of Airbnb. Airbnb will report taxpayer information for affected EU listings and experiences to Irish Revenue for Hosts who have hosting activity or receive income in the relevant reporting year, and Irish Revenue will share your information with the relevant authorities in the other Member States.

Primary Host and Co-Host data are in scope under the law.

The following information will be shared with the relevant Member States:

Homes Hosts and Co-Hosts

Experiences Hosts and Co-Hosts (EU residents only)

Individual

  • First and last name
  • Primary address
  • VAT identification number, if relevant
  • Date of birth
  • Airbnb service fees
  • Amounts earned via Airbnb platform per quarter and number of listings
  • Financial account identifier(s) i.e. bank account or other payment services account
  • Name of holder of account into which the payment is made if not the Host’s account
  • Residence
  • TIN(s) per listing and/or per individual Host / co-Host
  • Listing address
  • Property registration number
  • Number of days rented*

Business

  • Business/Legal name
  • Primary address
  • VAT identification number, if relevant
  • Airbnb service fees
  • Amounts earned via Airbnb platform per quarter and number of listings
  • Financial account identifier(s) i.e. bank account or other payment services account
  • Business registration number
  • Tax Residence
  • TIN(s) per listing
  • Listing address
  • Property registration number
  • Number of days rented*

*Days are defined by number of nights in the stay

2. How does DAC7 impact me?

Airbnb is required to collect taxpayer information and report Host data to the tax authorities for all EU listings and for Hosts resident in the EU.

DAC7 is effective 1 January, 2023. If Hosts do not provide the required information to be reported to the tax authorities, Airbnb will be required to freeze payouts. In some situations, Airbnb may block Host calendars.

Example:

  • Check-in 1 Jan 2023
  • Host has not provided required information by 2 Mar 2023
  • Payouts for check-ins on 2 Mar 2023 or after will be frozen

After the taxpayer information is provided, you will then have your payments unfrozen and/or have the ability to accept bookings on the Airbnb platform again.

3. How do I provide my information?

Airbnb will send notifications, emails, and messages asking you to complete this task.

There are two steps to provide your information:

  1. If you are the Primary Host, select which listings should be assigned to your taxpayer information
    1. DAC7 requires us to report taxpayer information associated with each listing.
    2. Each listing must therefore have taxpayer information assigned to it.
  2. Provide your taxpayer information
    1. Provide your tax identification number (TIN) for countries where you 1) host a property listing (whether as a Primary Host or a registered Co-Host), or 2) are a resident for the purposes of DAC7.

To provide the taxpayer information appropriate for you, please follow these steps:

  1. Log in to your Host account
  2. Select your host profile picture and select Account
  3. On the Account page, select Payments and payouts
  4. Select Taxes
  5. Select Add tax info
  6. Select location in European Union where taxpayer is a resident or has listings
  7. Select the country you are providing taxpayer info for
  8. If there are listings in the selected country, select all or specific listings to assign taxpayer info to
  9. Complete taxpayer info form and save

I received an error when inputting my tax ID. How can I correct this?

Each country’s expected tax ID format is listed below based on OECD guidelines. Consult your local tax advisor to confirm. Please review your input and try again.

Country Known as Individual Business
Austria
  • Tax Identification Number
9 digits 9 digits
Belgium
  • National Number
  • Business Identification Number
  • Belgian Company Number
11 digits 10 digits
Bulgaria
  • Unified Civil Number
  • Personal Foreigner's Number
  • Unified Identification Code
  • Unified Identification Code of BULSTAT
10 digits 9 digits
Croatia
  • Personal Identification Number
11 digits 11 digits
Republic of Cyprus
  • Tax Identification Code
8 digits + 1 letter 8 digits + 1 letter
Czech Republic
  • Personal Identification Number
9 digits “CZ” + 8 digits to 10 digits
Denmark
  • Central Person Registration Number
  • CVR Number
  • SE Number
10 digits 8 digits
Estonia
  • Personal Code
  • Unique Registration Code
11 digits 8 digits
Finland
  • Social Security Number
  • Business Identity Code
6 digits + (+ or - or “A”) + 3 digits + 1 digit or letter 7 digits + “-” + 1 digit
France
  • Tax Identification Number
  • SIREN Business identification Number
13 digits (first digit is always 0, 1, 2, or 3) 9 digits
Germany
  • Identification Number
  • Tax Number
  • Tax Identification Number
11 digits 11 digits or 10 digits
Greece
  • Tax Identification Number
9 digits 9 digits
Hungary
  • Tax Identification Number
  • Tax Number
10 digits 11 digits
Ireland
  • Personal Public Service Number
  • Tax Reference Number
  • CHY Number

7 digits + 1 letter

7 digits + 2 letter

7 digits + 1 letter

7 digits + 2 letter

“CHY” + 1 to 5 digits

Italy
  • Fiscal Code
  • Tax Identification Number
6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter 11 digits
Latvia
  • Personal Identity Number
  • Tax Identification Number
11 digits

“9000” + 7 digits

“4000” + 7 digits

“5000” + 7 digits

Lithuania
  • Tax Identification Number
  • Tax Registration Number
10 digits or 11 digits 9 digits or 10 digits
Luxembourg
  • National Identification Number
  • National Identifier
13 digits 11 digits
Malta
  • Identity Card Number
  • Unique Taxpayer Reference Number

7 digits + 1 letter

9 digits

9 digits
Netherlands
  • Tax Identification Number
9 digits 9 digits
Poland
  • Polish Resident Identification Number
  • Tax Identification Number
10 to 11 digits 10 digits
Portugal
  • Tax Identification Number
9 digits 9 digits
Romania
  • Tax Identification Number
13 digits 13 digits
Slovakia
  • Tax Identification Number
  • Unique Personal Identification Number
10 digits 10 digits
Slovenia
  • SI Tax Number
8 digits 8 digits
Spain
  • National Identification Document
  • Foreigner Identification Document
  • Tax Identification Number

8 digits + 1 letter

“L” + 7 digits + 1 letter

“K” + 7 digits + 1 letter

“X” + 7 digits + 1 letter

“Y” + 7 digits + 1 letter

“Z” + 7 digits + 1 letter

“M” + 7 digits + 1 letter

1 letter + 8 digits

1 letter + 7 digits + 1 letter

Sweden
  • Social Security Number
  • Co-ordination Number
  • Organization Number
10 digits 10 digits

4. Common FAQs

1. How can I add multiple taxpayer information to my account? 

You can add additional taxpayer info as needed.

  1. Select your host profile picture and select Account
  2. On the Account page, select Payments and payouts
  3. Select Taxes

Under the list of taxpayer information already provided, select Add new tax info

2. I host multiple listings in one country. What information do I need to provide?

DAC7 requires taxpayer information to be provided for each listing. The same taxpayer information can be assigned to all your listings. You can also add different taxpayer information for different listings. You will need to provide certain reportable information that is not specific to the listing, such as taxpayer name and tax ID.

3. I host listings in multiple countries. What Information do I need to provide?

DAC7 requires taxpayer information to be provided for each listing. It is expected that you will have relevant taxpayer information, such as a tax identification number (TIN), for each country in which you host property listings, or are a resident.

Note: If you host listings within and outside of the EU, the request for taxpayer information under DAC7 is independent of taxpayer information obligations you may have in other countries.

4. I’m a Co-Host. What information do I need to provide?

Please add taxpayer information if you are an Airbnb account holding Co-Host and provide Co-Hosting services on a listing. You will not be required to assign this taxpayer information to any listings. This does not apply to you if you are not a registered account-holder on Airbnb.

5. I host Experiences. What information do I need to provide?

Please add taxpayer information if you provide Experience services. You will not be required to assign this taxpayer information to any Experiences.

6. I am not the property owner of my listing. What information do I need to provide?

If you manage a property for a Host and the Host has their own Airbnb account, the Host must add their taxpayer information to the account.

If you manage multiple properties on behalf of property owners, but do so via your own Airbnb account, you need to add your taxpayer information for each listing. 

Are you a professional host? Read on for additional information.

7. If I don’t provide my taxpayer information and assign to listings, will Airbnb share my data?

Yes. We will share all of the relevant information that we have, to the extent required by DAC7, in addition to taking the required enforcement measures of freezing payouts and/or blocking the ability to host.

8. If I have made an error in adding my taxpayer information, can the information be changed?

If you have made an error, you can delete your taxpayer information and add new information. This will not delete your listings. To delete your taxpayer information, go to:

  1. Log in to your host account
  2. Select on your host profile picture and select Account
  3. On the Account page, select Payments and payouts
  4. Select Taxes
  5. Select “...” next to an existing taxpayer
  6. Select Remove taxpayer

Select Remove from the confirmation modal

9. If I have filled in or confirmed my taxpayer information assigned to listings, can the information be changed?

If your taxpayer information has changed, you will need to update the taxpayer information in your Account.

To edit your listing assignments, go to:

  1. Log in to your host account
  2. Select on your host profile picture and select Account
  3. On the Account page, select Payments and payouts
  4. Select Taxes
  5. Select “...” next to an existing taxpayer
  6. Select Edit listing assignment
  7. Edit your taxpayer and listing assignments using the checkboxes
  8. Select Save

10. If I am not an EU resident host, will my data be shared?

Yes, if you have a property listing in the EU. DAC7 applies to any Host with an EU property listing, regardless of where the Host is resident.

11. Can the Tax Authorities review my income tax returns for past years?

The rules applying to the review of prior tax returns vary by EU country. Countries may have a particular period after filing a return during which they are entitled to review that return. Consult with your local tax advisor for further information.

12. If I deactivate my Airbnb account now, will my information be shared?

Your information will be reported if you rented a property on the platform for any part of a year from 2023 or earned income from any listing (including an experience listing) in circumstances where you are an EU resident for the purposes of DAC7. For example, if you accepted 1 booking for March of 2023, and deactivated your account afterwards, we will report your 2023 information up until the point of deactivation. If you deactivate your account in advance of 2023, your details will not be reportable.

13. If I do not have an Airbnb account, but I am a co-host of a listing, will Airbnb collect/share my data?

Yes, Airbnb is legally required to share your name, financial account identifier and any other financial identification information to the extent Airbnb has this information. Airbnb will only have this information if it has been provided to us by a registered Host or registered Co-Host, typically where an account holder has asked us to pay some or all of the income from a listing to a non-user. Please see our non-user DAC7 Privacy Notice for more information if this might be relevant to you.

5. Special scenarios that apply to professionals

I’m a property manager and I am not the property owner of the listing(s) I manage. I list the properties via my own property manager Host account.

  • Will Airbnb share my taxpayer information with the EU tax authorities? Yes, in the country(s) for which you provide your taxpayer information. You may be responsible to report the underlying property owner’s taxpayer information directly to the relevant tax authority. Please also ensure that you share our Non-user DAC7 Privacy Notice with the property owners of any listings which you manage.
  • Am I required to share the property owner’s details with Airbnb? No. It is the Host’s (account holder’s) responsibility to provide Airbnb with their taxpayer information (unless your agreement with the host requires you to ensure compliance with relevant laws and Airbnb’s terms).

I’m a property manager and am not the property owner of the listing(s) I manage. I manage each property owner's separate Airbnb Host accounts.

  • Will Airbnb share my personal data with the EU tax authorities? If you have your own Airbnb account on which you list properties or experiences (including as a registered Co-Host), your data will be provided to Irish Revenue to be shared with the relevant EU tax authorities. You may be responsible to report the underlying property owner’s DAC7 information to the relevant tax authority. Please also ensure that you share our Non-user DAC7 Privacy Notice with the property owners of any listings which you manage.
  • Am I required to share the property owner’s details with Airbnb? No. It is the Host’s (account holder’s) responsibility to provide Airbnb with their taxpayer information (unless your agreement with the host requires you to ensure compliance with relevant laws and Airbnb’s terms).

I manage an Airbnb listing for the property owner. I don’t have their tax ID. What should I do? The property owner is responsible for adding their taxpayer information. If the property owner does not add their information within the relevant timeframe, we will freeze payments to the property owner and/or block their ability to host.

6. Data protection rights

What is the legal basis for collecting my data?

DAC7 (Council Directive (EU) 2021/514) places a legal obligation on Airbnb to share the data of platform users who receive income from renting properties, providing Experiences, or acting as a registered Co-Host on Airbnb in circumstances where either the user is a resident of an EU Member State or the income is received from a property listing in the EU.

We are collecting your data in order to allow us to comply with our legal obligations under DAC7.

Who will Airbnb share my data with?

Airbnb will share your data with the Irish Revenue for DAC7 compliance purposes. The Irish Revenue will then share this data with the tax authorities in the EU Member State(s) where you are resident and/or where your Airbnb property listing(s) are located.

What will happen if I do not provide my tax information to Airbnb?

If you do not add the information within the relevant timeframe, we will freeze payments to you and/or block your ability to host on the Airbnb platform.

I do not have an Airbnb account – will Airbnb collect my data for DAC7 purposes?

In some circumstances Airbnb will collect certain tax information even if you do not have an Airbnb account. This will happen where you are earning an income from an Airbnb rental property, and the person who is registered as the Host (or Co-Host) on Airbnb has provided your data to us. Please see our Non-user DAC7 Privacy Notice for more information.

I do not have an Airbnb account, how do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?

Please visit our Help Center article about data subject rights for more information and use the links to contact us about exercising your GDPR rights.

Please note that the first step will be for Airbnb to verify whether or not we have data relating to you and your property. In order to do this, we will ask you for your full name, and the cadastral number of the property you are the owner of.

If we do have your data, we will assess your request.

If we do not have your data, we will inform you by email.

Can I make a deletion request?

You can make a request, but please be aware that your data will still be shared with the EU tax authorities, as this is a legal obligation for Airbnb.

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