No – earning more than 1,000 euros through the platform does not trigger a DAC7 obligation, as there is no such threshold in the directive. Council Directive (EU) 2021/514, which Estonia has taken over Tax Information Exchange Act, obliges the platform operator, i.e. the operator of a marketplace platform or application, to collect and submit data on the income of sellers to the Tax and Customs Board (MTA) every year. The report is submitted by platform administrator, not the seller, and for 2026 transactions it must be submitted no later than January 31, 2027. This 1000 euro limit, which DAC7 is often confused with, actually comes from KMD INF from the rule, not from DAC7.
Who actually submits the DAC7 report?
The DAC7 report is submitted by the platform operator, i.e. the company that operates the marketplace platform, application or website where sellers transact, not the seller who received the payment. MTA instructions According to the law, data must be collected and verified by December 31 and submitted to the MTA by January 31. For data for 2026, this means that the report must be submitted no later than January 31, 2027.
What activities and vendors does DAC7 cover?
DAC7 applies to platforms that mediate the rental of real estate, personal services, sale of goods or rental of means of transport. Directive (EU) 2021/514 According to this, the reportable seller is generally a resident of a Member State who acts as an active seller, or a landlord of real estate whose rental property is located in a Member State. The same rule applies to In Estonian law. The exception only applies to sellers of goods: if the seller made fewer than 30 transactions in the reporting year and received a total of up to 2,000 euros, their data does not have to be reported. A seller of goods with 29 sales and 1,200 euros falls under the exception, but a seller with 30 sales and 1,000 euros does not. There is no exception at all for lessors of services, real estate or transport.
What form is submitted in e-MTA and what data goes there?
In Estonia, the platform operator submits one DAC7 report in the e-MTA environment: completes DAC7 application form or uploads an XML file. There is no separate „over 1000 euros” form. The report includes platform administrator data, seller personal and tax residency data, payment data if available, and quarterly amounts for fees, activities, and withholding taxes directive on the basis. Estonian law obliges the platform operator to show this data to the seller before he transmits it to the MTA.
Why is there confusion over 1000 euros?
This limit of 1000 euros actually comes from the implementing act of the VAT Act, according to which is reported on the VAT return invoices containing turnover subject to fixed VAT rates, if the total amount of the invoice or invoices excluding VAT is at least 1000 euros per transaction partner during the tax period; the threshold for purchase and sales invoices is calculated separately. This is the VAT invoice threshold, not a DAC7 requirement. If the seller's fee has already been declared on the TSD form, the platform does not need to report it again under DAC7 MTA explanation From 25 April 2026, a fine of up to 50,000 euros may be imposed on a legal entity for violating the obligation to exchange information. Taxation Act § 155³ on the basis.
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.