Platform operators — marketplaces, short-term lets, vehicle rental, on-demand services — must identify their sellers and report their income every year, under a European rule transposed in France into the tax code. Collecting tax identification numbers and quarterly figures by hand, then finding out in January that dozens of sellers are incomplete, is the risk every year-end brings. This application organises that data and refuses to produce the annual file while a single seller remains incomplete — and says so well ahead of the deadline.
Who the application is for
For platform operators — marketplaces, short-term accommodation or vehicle rental, on-demand services — subject to the DAC7 reporting obligation, which comes from a European directive and is transposed in France into the tax code. This obligation is specific to digital platform operators, and its details (calendar, filing format) depend on each member state: check yours with your tax authority.
What the application does
- Opens a reportable period for a reference year, with its filing deadline and its excluded-seller thresholds, both editable.
- Collects each seller's identification — individual or entity — with their address, their tax identification number or the written reason for its absence, and the details of any properties let.
- Logs the income paid to each seller quarter by quarter, with the commissions, fees and taxes withheld and the number of transactions.
- Refuses to mark a seller as reportable while their identification is incomplete, naming exactly what is missing.
- Flags, without applying it automatically, a seller who stays under the double exclusion threshold — a number of transactions and an amount — for goods sales alone.
- Reminds, at five milestones before the deadline, of the count of sellers still incomplete, without ever writing to the seller or the tax authority on your behalf.
Day to day
- You open the year's period and check the filing deadline and the thresholds, adjusting them if your tax authority has changed them.
- You complete each seller's identification as information comes in, until the banner no longer flags anything missing.
- You log each quarter's income for each seller, with their commissions and number of transactions.
- You let the reminders at ninety, sixty, thirty, fifteen and seven days prompt you about sellers still incomplete, and follow up with them.
- Once every reportable seller is complete, you produce the annual extract, file it yourself, then record that filing's reference.
What the application does not do
- It does not submit any return to the tax authority and produces no official filing-format file: it produces an extract to be taken into your own filing tool.
- It does not verify any tax identification number against a register: it only makes sure the data is there, or that its absence is justified.
- It does not write to the seller or to the tax authority: following up remains your responsibility.
- It does not work out any tax, and does not replace the advice of your tax authority or your adviser, for an obligation whose rules and calendar can change depending on your member state.
- It does not manage billing, payments or the marketplace itself.
Getting started
Open the current year's period and check with your tax authority the default filing deadline and the excluded-seller thresholds, both editable. Start collecting your sellers' identification early enough: getting a missing tax identification number means writing to them and waiting for a reply.
Going further
To find out whether this application suits your business and how to activate it, compare the plans or write to us.