Tax data sharing under DAC7

1. General information about DAC7

In this article:

EU Council Directive 2021/514, (“DAC7”) requires online companies such as Airbnb to collect and report taxpayer information on Hosts who earn income on the Airbnb platform.

“Host” means a user of the Airbnb platform who publishes and offers rental of accommodation.

“Co-Host” means a registered “Co-Host” on the Airbnb platform, as defined in our Co-Host Terms.

The country in which a person is “resident” for DAC7 purposes means the country in which the person has their primary address.

“Member State” means one of the 27 EU Member States.

Who does DAC7 apply to?

DAC7 applies to a Host or Co-Host  who receives income from renting accommodation, where they are a resident of an EU Member State, or receive  income from a property listing in the EU.

Does Airbnb’s obligation to share data apply to my listing?

If you have a listing for a property located within a Member State, or you are resident in a Member State, your data will be shared with the relevant country or countries. If you have a tax identification number (TIN) in a country other than your main country of residency, the information may also be shared with the tax authority in that country.

Is this a one time request, or is it a continuing reporting obligation?

DAC7 reporting is an annual reporting obligation. Your data will be shared each January for all income and information for the previous year. DAC7 is effective from January 1, 2023 and your information in respect of the calendar year 2023 will be shared in January, 2024.

What data is required to be shared with the EU tax authorities?

Under DAC7, a platform operator is obligated to report your taxpayer information via the tax authority of its Member State of residence. This is Irish Revenue in the case of Airbnb. Airbnb will report taxpayer information for affected EU listings to Irish Revenue, for Hosts and Co-Hosts who have hosted or received income in the relevant reporting year. Irish Revenue will share your information with the relevant authorities in the other Member States.

Host and Co-Host data are in scope under the law.

The following information will be shared with the relevant Member States:

2. How does DAC7 impact me?

Airbnb is required to collect taxpayer information and report it to the tax authorities for all EU listings and for Hosts resident in the EU.

DAC7 is effective 1 January, 2023. If you are a Host and you do not provide the required information to be reported to the tax authorities, Airbnb will be required to freeze your payouts after giving notice to you. 

After the taxpayer information is provided, you will then have your payments unfrozen.

3. How do I provide my information?

Airbnb will send notifications, emails, and messages asking you to complete this task.

There are two steps to provide your information:

1. Review and confirm your hosting details:
   1. Review your personal or business information
   2. Confirm this information is up to date to continue. If you need to update it, you’ll be notified by email
2. Provide your tax identification number(s) (TIN)
   1. Regardless of where you have listings, if you are a resident of the EU, DAC7 requires us to report the TIN from your country of residence
   2. If you have listings in the EU, and regardless of where you reside, DAC7 requires us to report a TIN per each country where you have a listing

If you host on your own, and you don’t have a TIN for any of your listing countries, you can provide us with your city of birth instead.

To provide the taxpayer information appropriate for you, please follow these steps:

1. Log in to your Host account
2. Select your host profile picture and select Account
3. On the Account page, select Taxes
4. Select Add tax info
5. Select a country/region and follow the instructions to continue
6. Review and confirm that your information is correct
7. Provide your residency Tax identification number (TIN)
8. Provide one Tax identification number (TIN) for each Member State where you have listings outside of your country of residence.
9. Complete taxpayer info form and select Save

For VAT-registered account holders

VAT-registered account holders should also submit their VAT ID following the steps below.

1. Go to Account > Taxes
2. Select Add VAT ID number
3. Fill out the account holder’s VAT info

I received an error when inputting my tax ID. How can I correct this?

Each country’s expected tax ID format for Individuals and for Businesses is listed below based on OECD guidelines. Consult your local tax advisor to confirm. Please review your input and try again.

4. Common FAQs

1. I host multiple listings in one country. What information do I need to provide?

DAC7 requires taxpayer information such as a tax identification number (TIN) be provided for the Member State where you’re a resident and all other Member States where you have listings. If you have more than one listing in a country, we only need one TIN for each country.

2. I host listings in multiple EU countries. What Information do I need to provide?

DAC7 requires taxpayer information such as a tax identification number (TIN) be provided for the Member State where you’re a resident and all other Member States where you have listings.

3. I’m a registered Co-Host. What information do I need to provide?

Please confirm your account information, and provide your country of residence tax identification number (TIN).

4. If I don’t provide my taxpayer information, will Airbnb share my data?

Yes. We will share all of the relevant information that we have, to the extent required by DAC7, in addition to taking the required enforcement measures of freezing payouts.

5. If I have made an error in adding my taxpayer information, can the information be changed?

If you have made an error, you can delete your taxpayer information and add new information. This will not delete your listings. To delete your taxpayer information, go to:

1. Log in to your host account
2. Select on your host profile picture and select Account
3. On the Account page, select Taxes
4. Select “...” next to an existing taxpayer
5. Select Remove taxpayer
6. Select Remove from the confirmation model

6. If I am not an EU resident host, will my data be shared?

Yes, if you have a property listing in the EU. DAC7 applies to any Host with a property listing in a Member State, regardless of where the Host is resident.

7. Can the Tax Authorities review my income tax returns for past years?

The rules applying to the review of prior tax returns vary by Member State. Countries may have a particular period after filing a return during which they are entitled to review that return. Consult with your local tax advisor for further information.

8. If I deactivate my Airbnb account now, will my information be shared?

Your information will be reported if you rented a property on the platform for any part of a year from 2023, or earned income from any listing in circumstances where you are an EU resident for the purposes of DAC7. For example, if you accepted 1 booking for March 2023, and deactivated your account afterwards, we will report your 2023 information up until the point of deactivation. If you deactivate your account in advance of 2023, your details will not be reportable.

9. If I do not have an Airbnb account, but help with a listing and receive payment for that assistance, will Airbnb collect/share my data?

Yes, Airbnb is legally required to share your name, financial account identifier and any other financial identification information to the extent that Airbnb has this information. Airbnb will only have this information if it has been provided to us by a registered Host or Co-Host, typically where an account holder has asked us to pay some or all of the income from a listing to a non-user. Please see our non-user DAC7 Privacy Notice for more information if this might be relevant to you.

5. Special scenarios that apply to professionals

I’m a property manager and I am not the property owner of the listing(s) I manage. I list the properties via my own property manager Host account.

• Will Airbnb share my taxpayer information with the tax authorities? Yes, in the country(s) for which you provide your taxpayer information, your data will be provided to Irish Revenue to be shared with the relevant EU tax authorities. You may be responsible to report the underlying property owner’s taxpayer information directly to the relevant tax authority. Please also ensure that you share our Non-user DAC7 Privacy Notice with the property owners of any listings which you manage.

• Am I required to share the property owner’s details with Airbnb? No. It is the Host’s (account holder’s) responsibility to provide Airbnb with their own taxpayer information.

I’m a property manager and am not the property owner of the listing(s) I manage.

• Will Airbnb share my personal data with the EU tax authorities? If you have your own Airbnb account on which you list properties (including as a registered Co-Host), your data will be provided to Irish Revenue to be shared with the relevant EU tax authorities. You may be responsible to report the underlying property owner’s DAC7 information to the relevant tax authority. Please also ensure that you share our Non-user DAC7 Privacy Notice with the property owners of any listings which you manage.
• Am I required to share the property owner’s details with Airbnb? No. It is the Host’s (account holder’s) responsibility to provide Airbnb with their own taxpayer information (unless your agreement with the host requires you to ensure compliance with relevant laws and Airbnb’s terms).

6. Data protection rights

What is the legal basis for collecting my data?

DAC7 (Council Directive (EU) 2021/514) places a legal obligation on Airbnb to share the data of platform users who receive income from renting properties, or act as a registered Co-Host on Airbnb in circumstances where either the user is a resident of a Member State or the income is received from a property listing in a Member State.

We are collecting your data in order to allow us to comply with our legal obligations under DAC7.

Who will Airbnb share my data with?

Airbnb will share your data with the Irish Revenue for DAC7 compliance purposes. The Irish Revenue will then share this data with the tax authorities in the Member State(s) where you are resident and/or where your Airbnb property listing(s) are located.

What will happen if I do not provide my tax information to Airbnb?

If you do not add the information within the relevant timeframe, we will freeze payments to you.

I do not have an Airbnb account – will Airbnb collect my data for DAC7 purposes?

In some circumstances Airbnb will collect certain tax information even if you do not have an Airbnb account. This will happen where you are earning an income from an Airbnb rental property, and the person who is registered as the Host (or Co-Host) on Airbnb has provided your data to us. Please see our Non-user DAC7 Privacy Notice for more information.

I do not have an Airbnb account, how do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?

Please visit our Help Center article about data subject rights for more information and use the links to contact us about exercising your GDPR rights.

Please note that the first step will be for Airbnb to verify whether or not we have data relating to you and your property.

If we do have your data, we will assess your request.

If we do not have your data, we will inform you by email.

Can I make a deletion request?

You can make a request, but please be aware that your data will still be shared with the EU tax authorities, as this is a legal obligation for Airbnb.

7. Land Registration Number

What is a Land Registration Number/Cadastral Reference?

Land Registration Number (LRN) or Cadastral Reference, depending on your location, is a unique identifier for real estate properties. It plays a crucial role in the official recognition of properties across the European Union (EU). The specific name and format of this identifier may vary from one EU member state to another, we advise that you check with your national tax administration.

Why is Airbnb requesting the LRN of the property that I list on Airbnb?

We are required to seek this information from all hosts with listings located in the EU (excluding Ireland), under European tax regulations (DAC7 Directive).

Is it mandatory for me to provide the LRN of the property?

For hosts with listings in the EU (excluding Ireland), if you have the LRN you are required to provide it when it’s available. However, if you do not have the LRN, you can still submit your tax information without it.

Will failing to provide the LRN affect my ability to host or receive payments on Airbnb?

No. If you do not have the LRN for your property, you can continue hosting and receiving payments as normal on the Airbnb platform.

8. Where can I find the information that you have reported?

You can find the personal/business information in the Personal Information tab in your account.

The tax information you have provided can be found in the Taxes tab.

The information we have shared related to your earnings, is based on the information contained in the Payments and Payouts tab in your account. You can review your earnings for each booking for all of your listings. You can also download a summary of this information.

In terms of your earnings, the total amount paid to you for hosting stays at your listing/s, minus fees and taxes, is what we have reported.

What information is not reported?

We do not report information in relation to:

• Any Experiences hosted by you
• Payments made to co-hosts (we report separately on co-host earnings)
• Payments made directly to third parties via your account, e.g., cleaning services
• Any payment direct to you by the Guest
• Any adjustment made in relation to a resolution center claim by you or a Guest
• Any payment made to you which is not related to hosting a stay at your listing/s.