Well. Earning more than €1,000 through a platform does not, by itself, create a DAC7 filing duty. That threshold simply isn't part of the rule. Council Directive (EU) 2021/514, transposed into Estonian law through the Tax Information Exchange Act, requires the platform operator, meaning the company running the marketplace, app or website where the transaction happens rather than the seller who gets paid, to collect seller income data every year and report it to the Estonian Tax and Customs Board (MTA). It's the platform operator who files, not the seller, and for 2026 transactions the report is due by 31 January 2027. The €1,000 figure people keep pinning to DAC7 actually comes from an entirely different rule: the KMD INF threshold, which has nothing to do with platform reporting.
Who actually has to file the DAC7 report?
DAC7 (short for the sixth amendment to the EU's Directive on Administrative Cooperation, covering digital platforms) puts the filing duty on the platform operator, meaning the business that runs the marketplace, app or site where sellers make money, not on the seller who received the payment. Under MTA's guidance, the operator has to collect and verify seller data by 31 December each year, then submit it to MTA by 31 January. For 2026 activity, that means the report has to land with MTA no later than 31 January 2027.
Which sellers and activities does DAC7 actually cover?
DAC7 applies to platforms that facilitate property rentals, personal services, sales of goods, or vehicle rentals. Under Directive (EU) 2021/514, a reportable seller is generally a resident of an EU member state acting as an active seller, or a property owner whose rented-out property sits within a member state. Estonian law mirrors this exactly (riigiteataja.ee). The one carve-out applies only to goods sellers: if a seller made fewer than 30 transactions in the reporting year and earned no more than €2,000 in total, their data does not need to be reported. A goods seller with 29 sales totaling €1,200 falls within that exemption; one with 30 sales totaling €1,000 does not. Sellers offering services, property rentals or vehicle rentals get no exemption at all. Every transaction counts, regardless of amount.
Which form do you file in e-MTA, and what data goes into it?
In Estonia, the platform operator files a single DAC7 report through e-MTA, either by completing the form inside the DAC7 application or by uploading an XML file (a structured data format tax authorities use for machine-readable submissions). There's no separate “over €1,000” form. That concept doesn't exist here. The report itself covers the platform operator's own details, the seller's identity and tax residency information, payment account details where available, and quarterly totals of compensation, activity type, and any tax withheld, as set out in the directive. Estonian law also requires the operator to show sellers this data before it's sent on to MTA, so sellers should see their own figures before the report goes anywhere.
Where does the €1,000 confusion actually come from?
The €1,000 figure belongs to a completely different piece of legislation: the implementing act of the VAT Act, which sets out that invoices are listed on the VAT return's supplementary form when the net total of invoices with a specific VAT rate to a single business partner reaches at least €1,000 within the tax period. Purchase invoices and sales invoices are counted separately against that threshold. That's a VAT invoice-reporting trigger, not a DAC7 filing trigger. The two rules just happen to share a number. If a seller's platform income has already been declared through the TSD form (Estonia's income and social tax declaration), the platform doesn't need to report the same income again under DAC7, according to MTA's own explanation. And the stakes for getting this wrong aren't trivial: from 25 April 2026, a legal entity that breaches its information-exchange duty can face a fine of up to €50,000 under §155³ of the Tax Administration Act.
FAQ
Does DAC7 require reporting for sellers who earn over 1000 euros?
No. There is no such limit in DAC7. The obligation lies with the platform operator, who must submit the report by January 31, 2027. The 1,000 euro confusion comes from the KMD INF rule, not DAC7.
Who must submit a DAC7 report?
The DAC7 report is submitted by the platform operator (operator of the marketplace platform, application or website), not the seller. In Estonia, it is submitted in the e-MTA environment by 31 January of the following year at the latest.
In which cases are vendor data not reported within DAC7?
There is an exception for sellers of goods: if the seller made fewer than 30 transactions in the reporting year and received up to 2,000 euros, their data is not reported. There is no exception for lessors of services, real estate, or transportation.