As of January 1, 2023, Airbnb Hosts and Co-Hosts operating within the European Union must comply with a new EU regulation known as DAC7. This directive has introduced new reporting obligations for online platforms like Airbnb and impacts Hosts who rent out properties in the EU or reside in an EU Member State. Here’s what you need to know.
What Is DAC7?
DAC7 is the common name for EU Council Directive 2021/514, which requires digital platforms to collect and report certain tax-related information to EU tax authorities. The directive is designed to improve tax transparency across the EU and to help Member States monitor and enforce tax obligations on income generated through digital platforms.
In the case of Airbnb, DAC7 requires the platform to report income and personal data of Hosts and Co-Hosts to the relevant tax authorities. The reporting is carried out through Airbnb’s home Member State, which is Ireland, and the information is then exchanged with other EU tax authorities.
Who Does DAC7 Apply To?
You fall under DAC7 reporting if:
You are a Host or Co-Host using Airbnb to rent out accommodation, and
You are a resident of an EU Member State, or
Your property is located in an EU Member State, even if you’re not an EU resident
This means that even non-EU residents with properties in the EU may be subject to DAC7 reporting.
What Information Will Be Reported?
Airbnb is required to report the following information annually for the previous calendar year (starting with the 2023 tax year):
For Individuals:
Full name and primary residence address
Date of birth
Country of tax residence
Tax Identification Number (TIN) from residence country and from each EU country where listings are located
Listing address and land registry number (if available)
Number of nights rented for each listing
Airbnb service fees and any taxes withheld
Total amounts paid per quarter
Bank account or payment service details receiving the payout
Name of the account holder (if different from the Host)
For Businesses:
Legal/business name and registered business address
Country of tax residence
Business registration number and VAT ID (if applicable)
Tax Identification Number(s) (TIN)
Listing address(es) and land registry number(s)
Airbnb service fees and taxes withheld
Total amounts paid per quarter
Payout account details
Permanent establishment address (if listings are in another country)
How Does DAC7 Affect You as a Host?
If you are a Host or Co-Host and don’t provide the required taxpayer information, Airbnb is required to freeze your payouts after notifying you. Once you provide the missing data, payouts can resume.
This is not a one-time obligation — DAC7 requires platforms to report Host information every year, with data for the previous year submitted each January.
How to Provide Your Tax Information
Airbnb will prompt you via notifications, emails, or in-app messages to provide or update your tax information. Here’s how to do it:
Log in to your Airbnb Host account
Navigate to Account > Taxes
Select “Add tax info”
Choose your country/region and follow the instructions
Confirm your personal or business information is accurate
Provide your residency TIN
Provide TINs for each EU country where you have active listings
If you don’t have a TIN, you may be asked to submit your city of birth instead
Click Save once all data is provided
You should also add your VAT registration number:
Go to Account > Taxes
Select “Add VAT ID number”
Submit your VAT information
If you experience issues inputting your TIN, make sure the format matches your country’s official tax ID format. Airbnb follows OECD guidelines.
Final Notes
DAC7 is now an integral part of the tax compliance landscape for Airbnb Hosts in the EU. Whether you’re an individual renting a spare room or a business managing multiple properties, it’s crucial to understand your obligations and provide accurate tax information on time.
If you’re unsure how DAC7 affects you, or need help collecting and submitting your tax information, feel free to contact us — we specialize in helping expats and Hosts in the Czech Republic stay tax-compliant.