The DAC7 directive was established at the European level to improve tax transparency and combat tax evasion. This directive requires digital platforms to report to the tax authorities of the country where the platform is based. Since ChaletsPlus is based in the Netherlands, we report to the Dutch tax authorities.
The goal of DAC7 is to ensure a uniform and efficient way of data exchange between the tax authorities of EU member states. This means that the Dutch tax authorities can share the reported data with the Austrian tax authorities and vice versa. This allows both countries to apply the correct taxation based on the shared information. Contact your tax advisor for more information.