DAC7 — digital-platform tax reporting

Last updated: 3 June 2026

Council Directive (EU) 2021/514 (“DAC7”), implemented in Denmark by Lov om platformoperatørers indberetningspligt og pligt til at følge procedurer for passende omhu, requires certain digital platforms to collect and report information about sellers who use the platform to perform “Relevant Activities” (including personal services). This page explains when DAC7 applies to BookOS, what we collect, what we report, and what you as a salon need to do.

1. When DAC7 applies to your use of BookOS

BookOS is a software platform that helps salons run their own bookings. In most setups (DNS-pointed tenant site, salon collects payment directly through its own Stripe account via Stripe Connect), the salon contracts directly with its end customers and BookOS is a pure software provider — not a “platform operator” within the meaning of DAC7.

However, BookOS may be a Reporting Platform Operator under DAC7 if and to the extent that:

• BookOS operates a consumer-facing marketplace where end customers discover and book services across multiple salons through a BookOS-branded surface; or
• BookOS is the contractual counterparty to the end customer for the booking; or
• BookOS has visibility into and facilitates the consideration paid for the Relevant Activity (e.g. takes funds into a BookOS-controlled account before remitting to the salon).

Today, our standard product does not place us in any of those categories. If we launch a feature that does, we will update this page, notify affected salons at least 60 days in advance, and begin the collection / reporting process described below.

2. Information we would collect from reportable sellers

If DAC7 applies, BookOS would collect and verify the following per Annex V, Section II of the Directive:

• legal first and last name (or legal entity name);
• primary address;
• TIN(s) and Member State(s) of issuance, or CVR / business registration number;
• VAT identification number, where available;
• date of birth, for natural-person sellers;
• identification number of each immovable property listed, where relevant (not applicable to salon services);
• financial account identifier(s) for the account into which consideration is paid;
• each Member State in which the seller is resident.

3. Information we would report

For each reportable quarter, BookOS would report to the Danish Tax Agency (Skatteforvaltningen) the seller’s identification data plus, per Relevant Activity:

• total consideration paid or credited;
• number of Relevant Activities;
• any fees, commissions, or taxes withheld or charged by BookOS.

Reports are due annually by 31 January for the preceding calendar year. Skatteforvaltningen then exchanges that information with other EU tax administrations.

4. Seller obligations under DAC7

If you become a Reportable Seller on BookOS, you must:

• provide the information in Section 2 within the deadline we communicate;
• keep it accurate and notify us of changes within 60 days;
• understand that, under Article 25a of DAC, BookOS is required to block further payouts to sellers who fail to provide the required information after two reminders.

5. Your right to access the reported data

Under Annex V, Section IV(A)(2) of DAC7, every Reportable Seller is entitled to receive a copy of the information BookOS reports about them. We provide an export from the billing dashboard and, on request, by email to legal@bookos.io.

6. Excluded sellers

DAC7 reporting excludes:

• governmental entities;
• publicly listed entities and their related entities;
• large-volume hotel-room providers (not relevant here);
• sellers with fewer than 30 Relevant Activities and total consideration below EUR 2,000 in the calendar year (for the sale of goods only — personal services do not have this safe harbour).

7. Privacy

Information collected for DAC7 is processed under the legal-obligation lawful basis (GDPR Art. 6(1)(c)) and Art. 9 does not apply. Retention follows the statutory minimum of five (5) years from the end of the reportable period. See the privacy policy.

8. Contact

Questions about DAC7 and your account: legal@bookos.io. General DAC7 guidance for sellers in Denmark is published by Skatteforvaltningen at skat.dk.