What DAC7 means for an accommodation provider
DAC7 is an EU directive on administrative cooperation in the field of taxation that obliges digital platforms to report to the tax authority the income of providers mediated through the platform. For accommodation, this means that Airbnb, Booking.com, and similar platforms have, since 2023, been passing the tax authority data about you and about how much you earned through them.
The practical consequence
Income from short-term rental has stopped being invisible. The tax office learns about it even if you do not declare it yourself — and a retroactive assessment with penalties costs more than registering in advance. For accommodation rental, no lower threshold applies — the platform reports even a host with a single stay per year. The exception “fewer than 30 transactions and at most €2,000” applies under Act No. 442/2012 Coll. only to the sale of goods, not to the rental of real estate.
What DAC7 does not cover
DAC7 is a report about income, not about guests. It does not replace foreigner reporting to the Foreign Police, the accommodation register (kniha ubytovaných), or the accommodation tax paid to the municipality — those remain your separate obligations.
Related content
The question of a trade licence and tax regime that follows from this is covered in the guide Do I need a trade licence for Airbnb?. VAT registration for payments to foreign platforms is explained under the term identified person for VAT.
Informational only
This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.