DAC7 is an EU directive on the tax transparency of digital platforms (EU Directive 2021/514). In plain words: platforms that act as intermediaries between sellers and buyers — including those facilitating the sale of services like workshops — must collect and report to the tax authority certain data about active sellers. It's not a new tax, it's not a trap: it's a consistency check between what you collect and what you declare.
What exactly the platform reports
Once a year, the platform sends the Revenue Agency (which then exchanges data with other EU countries) a set of information about sellers with relevant activity. Typically:
- Your identifying details: name, address, tax code (or VAT number).
- The total fees you collected through the platform during the year.
- The number of operations (bookings/events) carried out.
- Any commissions or withholdings applied by the platform.
Nothing secret, nothing dramatic: they're the same numbers you (or your accountant) already report in your return. The point of the rule is to make the two match.
Does DAC7 apply to workshops too?
Yes. DAC7 covers four types of activity: sale of goods, property rental, transport rental and provision of services. A craft workshop is a service, so it's included. There is a "de minimis" exclusion (few sellers below a certain threshold), but it mainly concerns sale of goods with fewer than 30 operations and under €2,000 a year: for services, in practice, it's best to always consider yourself potentially reportable.
What you actually have to do
Very little, and that's the good part:
- Give the platform the correct data (the right tax code or VAT number). On Handsome you enter it once in the tax-details section of your profile.
- Declare your fees as you would anyway: occasional work below threshold, or the flat-rate regime if you have a VAT number.
- Keep receipts and documents. If the numbers match, you're fine.
The official reference for the rules and clarifications is the Italian Revenue Agency. The text of the EU directive is available on the official EU portal EUR-Lex.
Why DAC7 is actually good news
It sounds like a nuisance, but it has an upside: it rewards those who work in the open. In a market where some always cut corners by taking cash off the books, a rule that puts everyone on the same level protects the honest artisan. And it pushes you to keep your books in order from day one, a habit that will save you a lot of stress as the business grows. On Handsome your tax details and receipts are already organized in your profile, so the paperwork weighs as little as possible.
Domande frequenti
- Is DAC7 a new tax?
- No. DAC7 is an EU transparency directive: it requires platforms to report active sellers' data to the tax authority. It introduces no new tax. If you correctly declare your fees, nothing changes for you.
- Do my workshops fall under DAC7?
- Yes. A workshop is a service, one of the four categories covered by DAC7. The de minimis exclusion mainly concerns the sale of goods, so for services it's best to consider yourself reportable and declare regularly.
- What do I need to do to comply with DAC7?
- Give the platform the correct tax details, declare the fees you collect and keep the receipts. If the reported numbers match the declared ones, you're fine. For details, ask your accountant.
Tax details and receipts organized in your profile. 0% commission, free registration.
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