DAC 7 platform reporting 2026: practical guide for e-commerce, marketplaces and SaaS in France

Updated on 13 May 2026.

Since 1 January 2023, a low-profile but high-impact EU directive applies to every digital platform connecting sellers and buyers across the Union: DAC 7 (Directive 2021/514/EU), transposed into French law via Article 134 of the 2022 Finance Act. By 2026, the regime enters its fourth operational year — and the French tax authority (DGFiP) is starting to enforce it forcefully against platforms that assumed they were out of scope.

DAC 7 is not just an Amazon or Airbnb problem. Every B2C or C2C marketplace, every SaaS connecting clients with independent providers, every site charging a fee on third-party transactions must annually report the income of its reportable sellers to the DGFiP. The penalty for non-compliance: €50,000 per missing return — and joint liability for non-compliant sellers.

This operational guide breaks down the exact scope, the thresholds, the data to be reported, and the coordination with the other 2026 obligations (OSS/IOSS VAT, French e-invoicing).

• Who reports: a platform operator (resident or not) connecting third-party sellers with EU-resident users or with EU operations.
• What to report: seller identity, TIN, VAT number, quarterly amounts, bank account.
• Goods sellers exemption thresholds: fewer than 30 transactions AND less than €2,000 per calendar year.
• Services / immovable property sellers: reportable from the first transaction.
• Deadline: 31 January of year N+1 for operations of year N.
• Penalties: €50,000 per missing return, €5 per missing data point.

Definition of a "platform operator"#

Under Decree no. 2022-1661 of 26 December 2022 and Article 1649 ter A CGI, a platform operator is any entity, resident or not, that enters into a contract with sellers to make available all or part of a platform (website, app, software) enabling a connection with other users to perform, directly or indirectly, a "relevant activity".

The four covered activities#

What is outside the scope#

• E-commerce platforms selling only their own products (single-brand Shopify, in-house Prestashop).
• Purely advertising platforms (directories, price comparators without payment handling).
• Payment processors (Stripe, Mollie, PayPal) that do not organise the connection.
• Closed B2B marketplaces restricted to a known circle, under conditions.

Our expert view#

The classic trap: "marketplace-embedded SaaS". A SaaS adding a connection feature between clients (e.g., HR software matching employers with freelancers, or a room-booking platform letting outside providers offer services) falls into DAC 7 without realising. The decisive test: does the platform connect third parties directly AND retain information on the payment flow (commission, escrow, hold)? If yes, DAC 7 applies. We see several French B2B SaaS each year discovering their obligation at year 3 or 4, with painful arrears.

For each reportable seller, the platform transmits to the DGFiP through the online service:

Legal entity sellers#

• Legal name, registered office, country of tax residence.
• Tax identification number (TIN/SIREN) and intra-EU VAT number where applicable.
• Place of establishment and trade-register number for EU entities.

Individual sellers#

• First and last name, date of birth.
• Main address, country of tax residence.
• French tax reference number (NIF).
• VAT number where applicable.

Operations data#

• Gross amount received quarter by quarter (Q1, Q2, Q3, Q4).
• Number of transactions per quarter.
• Fees withheld by the platform.
• Payout bank account identifier (IBAN or wallet ID) — frequently overlooked and heavily fined.

Specific data for property rental#

• Exact property address.
• Local registration number (furnished tourism number, city declaration for Paris/Lyon/Bordeaux).
• Property type and number of rented days.

Technical format: XML compliant with DGFiP schema DPI 1.6, transmitted through the professional account on impots.gouv.fr or via an EDI partner.

Financial penalties (Article 1736 CGI)#

Operational sanctions#

The administration may judicially require the removal of a non-compliant seller's account — the platform becomes jointly liable if it does not comply.

The underestimated risk#

Many platforms believe they are protected by their "mere technical intermediary" status. Wrong. The DGFiP confirmed in the BOFiP that platform liability is autonomous from seller liability: even if every seller is compliant, the platform can still be fined for a missing return.

DAC 7 is only one of three regulatory layers piling up:

Layer 1 — OSS / IOSS VAT#

• OSS: single quarterly return for intra-EU B2C sales above €10,000 annual threshold.
• IOSS: for imported B2C goods ≤ €150.

Layer 2 — DAC 7#

• Annual DPI-DAC7 return on third-party sellers.

Layer 3 — 2026 e-invoicing#

• From 1 September 2026 large companies must receive structured e-invoices; from 1 September 2027 SMEs must issue them.
• For a marketplace, this concerns its own commission invoices to sellers — not the underlying third-party sales.

Founder decision checklist#

• DAC 7 qualification audit (decisive test: connection + payment flow).
• Tooling decision: native marketplace ERP (Mirakl) or DAC 7 middleware (Sumeria, Klever Tax).
• Seller KYC procedure: collect TIN, VAT, IBAN at onboarding, not later.
• Quarterly reconciliation of fees, gross sales, withheld amounts.
• Internal pre-filing test in Q3 N.
• Appoint a French fiscal representative if non-resident operator (mandatory since 2023).

• DAC 8 (crypto-assets) enters into force on 1 January 2026: crypto exchanges face a regime analogous to DAC 7. Combined NFT + marketplace = dual obligation.
• Targeted DGFiP audits in 2026: the National Platform Audit Brigade (BNVCI) has publicly announced a control plan focused on platforms below €1 M turnover that assumed they were under the radar.
• Corrective decree expected end-2026: alignment with OECD DPI 2.0 (enhanced bank data).
• Removal of the "occasional seller" exemption under study for the 2027 Finance Act — the 30/€2,000 thresholds may disappear.

DAC 7 is not "one more accounting filing" — it is a paradigm shift transferring the tax traceability of third-party sellers to the platforms themselves. €50,000 fines per missing return and looming joint liability make compliance non-negotiable.

Our firm advises French and EU marketplaces — from B2B SaaS to consumer marketplaces — on scoping audits, due diligence procedures and the annual DPI-DAC7 filing. Get in touch for a DAC 7 exposure audit.