DAC7 for Europe and UK Digital Platform Reporting for holiday rentals

DAC7 and UK digital reporting – what hosts need to know

DAC7 is an EU directive that requires "digital platforms" to report income earned by "reportable sellers", which includes those property owners renting out accommodation as holiday accommodation. 

In parallel, the UK’s reporting rules for digital platforms require operators to collect specified seller details and report annual income from goods or services, including property rentals, to HMRC.​

These rules apply to both individual property owners and entities, and information may be shared between tax authorities where cross‑border activity exists.​

Am I in scope of DAC7 or UK platform rules?

Only tax specialists or HMRC can confirm if you are within scope for DAC7 or Digital Reporting regulations, so always check with HMRC, your local tax office or speak to your accountant when making compliance decisions.

You may be affected if:

• You operate as an agency or digital platform operator (eg, you run a website advertising holiday homes that belong to other property owners):

  • A. You take bookings for property owners, paying them income.​
    
    or

  • B. You do not take bookings for those other property owners on your website. You may still be required to register your business, but may not need to submit any sellers data.

• You rent out EU or UK property via digital platforms and meet local thresholds for reportable sellers or transactions.

Check on HMRC or with your local tax office if you need to register for ​digital platform operator in the UK.​

What information to collect and report

Under the UK rules, "Digital Platform Operators" must collect specific identity details of their "sellers" (your property owners) and report their annual income from goods or services sold through the platform (your website). 

View the full details on reporting sellers on the HMRC website. ​

For property rentals, reports typically include property owner details, property addresses, the amount earned, deductions such as fees or commissions, and the period covered.

View information on what data to collect on the HMRC website. ​

How Bookster supports DAC7 and UK Digital reporting

Bookster is enhancing the Owner Statements tool so that the key property owner and property data you hold can be consolidated into an exportable report for the relevant authorities. 

The Owner Statements functionality already aggregates owner income, commission and uplift data by property and period.​

The goal is simple: centralise the data you are already managing in Bookster, so generating the figures needed for platform reporting becomes a consistent, low‑friction task rather than a manual spreadsheet exercise.

While Bookster cannot advise whether you are in scope, it can help you organise the data you and your accountant will rely on.​

The high‑level reporting process

While exact steps may vary by country and platform, a typical flow looks like this:

1. Register with your tax office – Ensure your business is registered for the relevant Digital Platform or DAC7 reporting route.

2. Receive your identifier – Obtain any registration/identifier number required by your tax authority (for example, a platform registration ID or UTR).

3. Add information in Bookster – Complete your Company details and Landlord details in Bookster so owner and property records are complete and consistent.​

4. Download the report – Use Bookster’s enhanced Owner Statements and data export tool to generate the report file containing the required information.​

5. Submit the report – Upload or submit this report via the relevant tax authority portal, in line with their technical and deadline requirements.​

Always confirm the correct registration process, file format and deadlines directly with HMRC, your local tax authority, or a qualified accountant.​

Areas to complete in Bookster

To prepare for DAC7 and UK digital reporting, you should focus on completing these areas in Bookster:

1. Account profile

Ensure your Company details in Bookster is fully completed with your business name, address and identifiers, so they appear correctly in reports. To check your details, go to Company details/preferences → Details.

This helps avoid mismatches between what you submit and what tax authorities expect to see for your business.​

2a. Create Landlords

Each property must have a Landlord associated with it.

To set up your first Landlord, go to Property → Compliance → Financial reporting. Click the blue + symbol to create a Landlord, and complete the required data.

After setting up the first Landlord, on the left‑hand main menu of Bookster you will see Landlords, where you can add and view all Landlords. 

2b. Connect your property with a Landlord

Once Landlords are created, go to Property → Compliance → Financial reporting and select the correct Landlord.

Linking multiple properties to each Landlord allows Bookster to group income, deductions and other figures by Landlord, which is critical for accurate owner‑level reporting under DAC7‑style rules.

This mapping connects each property to the right Landlord for reporting, helping you avoid gaps or duplicates when generating exports.

3. Owner Statements

Use Owner Statements to calculate final amounts due to each Landlord for rented accommodation by month and to show any deductions or additional charges.

These statements underpin the data that can be exported for your accountant or for digital platform reporting, ensuring owners see the same figures that may be shared with tax authorities.​

4. View DAC7 errors 

Missing data will be highlighted in Company details/preferences → DAC7 report → DAC7 report Pre-check.

Please note, Bookster cannot check if the data entered into Bookster is incorrect. You must ensure that all data is correct before submitting to the authorities. 

How often do I complete my records?

Keeping these areas up to date throughout the year means you are not rebuilding owner data at year‑end, but simply running the relevant report when required.

The reporting is currently completed once a year. 

Frequently Asked Questions

Where can I find out more information about DAC7?

Check the website https://taxation-customs.ec.europa.eu/taxation/tax-transparency-cooperation/administrative-co-operation-and-mutual-assistance/dac7_en

Where can I find out more information about UK Digital Platform Reporting?

Check the HMRC website https://www.gov.uk/guidance/selling-goods-or-services-on-a-digital-platform

Do I need to register my business for UK Digital Platform Reporting?

Check with your accountant, local tax office or HMRC for guidance.

What is UK Digital Platform Reporting?

UK Digital Platform Reporting is a process to gather data on individual or corporate earnings made through digital platforms such as Airbnb, Ebay, and private selling websites. The goal is to reduce tax evasion and tax avoidance.

Is DAC7 the same as UK Reporting Rules for Digital Platforms?

No, they're different. DAC7 is the EU Directive that applies to online sellers based in Europe whereas UK Reporting Rules for Digital Platforms is a UK law that applies to online sellers based in the UK. However the rules are very similar.