{"id":6147,"date":"2026-06-26T18:34:39","date_gmt":"2026-06-26T16:34:39","guid":{"rendered":"https:\/\/en.wubook.net\/blog\/?p=6147"},"modified":"2026-06-26T18:34:45","modified_gmt":"2026-06-26T16:34:45","slug":"dac7-regulation","status":"publish","type":"post","link":"https:\/\/en.wubook.net\/blog\/dac7-regulation","title":{"rendered":"DAC7 Regulation: What It Establishes and What It Means for the Industry"},"content":{"rendered":"\n

Dear WuBookers, today we\u2019re tackling a sensitive yet crucial topic: the Directive on Administrative Cooperation No. 7. Known as DAC7<\/strong>, this European regulation imposes new rules for those operating in the hospitality sector: let\u2019s see what it\u2019s about, why it was introduced, and how it can be managed with the support of WuBook.<\/p>\n\n\n\n

DAC7: What the Regulation Says<\/strong><\/h2>\n\n\n\n

DAC7 (EU Directive 2021\/514<\/a>) entered into force on July 1, 2021, and has since been transposed by various European countries, which have implemented it while also adding specific provisions. In general, the regulation\u2019s objective is to strengthen administrative cooperation<\/strong> among EU member states to reduce fraud and tax evasion. In a complex landscape like the current one, where web platform operators (often international) generate profits from online commerce, it is increasingly difficult to accurately track revenue<\/strong> and, therefore, apply the correct taxation. This results in a potential discrepancy between actual and reported profits, leading to a loss of tax revenue for the state and disadvantages for traditional businesses.<\/p>\n\n\n\n

DAC7 was established precisely to promote greater tax transparency through a series of bureaucratic obligations<\/strong> that also affect the tourism sector. It is important to emphasize that this regulation does not introduce new taxes but defines additional procedures that help local authorities conduct the necessary audits.<\/p>\n\n\n\n

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Who is affected by DAC7<\/strong><\/h3>\n\n\n\n

DAC7 applies to operators of digital platforms<\/strong> that, on behalf of sellers resident in an EU member state, engage in: the rental of real estate, including residential and commercial properties and parking spaces; the sale of goods; the provision of personal services; and the rental of any means of transport, on behalf of sellers resident in an EU member state. This therefore applies to both reservation platforms such as Booking.com or Airbnb, as well as property managers<\/a> and hoteliers who use their own websites to receive compensation for the activities mentioned above. Consider, for example, a property manager who, on their website, rents out properties belonging to other owners<\/strong>.<\/p>\n\n\n\n

The following entities are exempt from the regulation:<\/p>\n\n\n\n