Information regarding DAC7

General information about DAC7

DAC7 is a tax law applicable throughout the European Union. It makes it mandatory for online platforms, like us, to collect data and information and report it to the tax authorities. This legislation took effect on 1 January 2023, and mandates that reporting must be done for each calendar year. This must be done by 31 January of the following year.

The rollout of the legislation is in two phases. For 2023, reporting is only required on new landlords who joined Nature.house in 2023. From 2024, reporting on all landlords will be required. The Dutch Tax Authority (Nederlandse Belastingdienst) automatically exchanges the reports with the tax authorities of all EU member states. You can find more information, such as what the Tax Authorities will do with the reports, on the website of the Tax Authorities. 

To whom does DAC7 apply

DAC7 applies to a platform user (landlord) who receives income from letting accommodation, if the landlord is a resident of an EU Member State or where the income is received from accommodation in the EU.

Does the data sharing obligation apply to my ad?

If you have an ad for a nature house located within one of the EU member states or if you live in an EU member state, your data will be shared with the Dutch Tax Authority. Depending on the situation, your data may also be shared with the tax authorities of other EU member states, for example if your house is located in another country.

What is reported? 

The data reported are as follows:

For an individual

• First and last name
• Main address
• Date of birth
• Tax identification number (TIN) indicating the country of issue
• Identification code of your financial account (IBAN)**
• Address and cadastre number of each nature house
• Income via Nature.house per quarter per house*
• Number of bookings per house*
• Number of rental days per house*
• Nature.house commission*

For a company:

• Legal name
• Main address
• VAT number
• Tax identification number (TIN) indicating the country of issue
• Financial account identification code (IBAN)**
• Company registration number (CoC number)**
• Address details and cadastre number of each Nature house
• Income through Nature.house per quarter per house*
• Number of bookings per house*
• Number of rental days per house*
• Nature.house commission*

*This data is collected by Nature.house and you do not need to provide it yourself. 
**These details are taken from your registration with the Online Payment Platform.

Is this data reported once or should it be done more often?

DAC7 stipulates an annual reporting requirement. Your data is reported each year in January for the previous calendar year. We keep the data relating to your bookings and the income from them for you, and you do not have to do anything. However, you do need to provide your tax details once. You do this in your own host account on our platform.

What does it mean for me?

As landlord of a holiday home, we will ask you for extra information to comply with these regulations. Your bookings and income will be reported if you meet any of these conditions:

• You are a resident of an EU Member State
• You have a natural home in an EU member state
• You are not a listed company or affiliated to one
• You have no more than 2000 bookings per house in a calendar year through Nature.house

We ask you to provide the necessary tax information completely and truthfully via your account. Via this link you can find more information on how to submit your data.