Everything you need to know about DAC7 (Directive on Administrative Cooperation)
Section A: DAC7 general knowledge & legal framework
DAC7 refers to the European Union Directive 2021/514, which mandates digital platform operators to collect and report fiscal information about sellers operating on their platforms to tax authorities. The directive aims to enhance tax transparency and combat VAT evasion in the digital economy.
As eDreams ODIGEO (Engrande S.L.) is a company based in Spain, collecting and reporting partner information to the Spanish Tax Agency is a strict legal requirement under EU and Spanish Tax Law.
As eDreams ODIGEO (Engrande S.L.) is a company based in Spain, collecting and reporting partner information to the Spanish Tax Agency is a strict legal requirement under EU and Spanish Tax Law.
The DAC7 perimeter applies to all properties active on eDreams ODIGEO Connect platform located within the VAT European Union.
Properties belonging to corporate hotel chains listed on an established stock market are excluded from the DAC7 scope.
If your property has ended its partnership or requested an opt-out but generated bookings during the current calendar year, DAC7 regulations still require us to collect and report its data for that activity year.
Failing to provide the required information may result in compliance issues and penalties stated in DAC7 and Spanish Tax Law.
Section B: DAC7 data requirements & security
You are required to provide the following details:
Seller Information:
• Legal Name of the hotelier or legal entity
• Primary fiscal address of the legal entity
• Tax Identification Number (TIN), including each Member State of issuance
• VAT identification number, where available
• Business Registration Number
• Each Member State in which the Seller is a resident
• Existence of any permanent establishment in the EU through which the Short-Term Rental (STR) is carried out, indicating each relevant Member State
• Name of the Financial Account Holder receiving payouts
Property Information:
• Property Address (Street, Postal Code, City, Country)
• Land Registration Number (Cadastral Reference)
• Website, where available
If you need further information about the meaning of any of these data points you can consult the DAC7 Glossary.
Seller Information:
• Legal Name of the hotelier or legal entity
• Primary fiscal address of the legal entity
• Tax Identification Number (TIN), including each Member State of issuance
• VAT identification number, where available
• Business Registration Number
• Each Member State in which the Seller is a resident
• Existence of any permanent establishment in the EU through which the Short-Term Rental (STR) is carried out, indicating each relevant Member State
• Name of the Financial Account Holder receiving payouts
Property Information:
• Property Address (Street, Postal Code, City, Country)
• Land Registration Number (Cadastral Reference)
• Website, where available
If you need further information about the meaning of any of these data points you can consult the DAC7 Glossary.
Yes, your data is completely secure. Your fiscal information is stored strictly in accordance with European data protection standards and is shared only with the Spanish Tax Authorities as mandated by law. We never share your information with any third-party commercial entities.
To protect yourself against phishing, always verify that official DAC7 email communications originate from the secure sending address: lodging@e.odigeo.com.
Section C: DAC7 data submission & validation
If your property falls within the DAC7 scope, you will receive a notification email from lodging@e.odigeo.com requesting you to complete a secure single-page form with the required seller and property details as listed in question 6.
European Union DAC7 regulations require that all collected fiscal data be validated every three years to ensure continuous accuracy. If you initially submitted your details three years ago, your data has reached its regulatory expiration limit and requires formal confirmation.
When your property is due for three year validation, you will receive a notification email from lodging@e.odigeo.com displaying your current details:
- If all information is correct: Confirm your details instantly using the one-click confirmation ink in the email
- If details have changed: Update your information via the data update form linked in the email, submitting only the modified details.
Section D: DAC7 Support resources
If you have questions or require assistance during submission, contact your Account Manager directly.
