.png?height=120&name=blackbear%20logo%20-%20gray900%20(1).png)
Learn about DAC7 requirements and the impact it has on you as a 'Solver' and on blackbear as a digital platform.
General information about DAC7
How do I provide my information?
Providing your Tax Identification Number (TIN) / place of birth
Data protectionGeneral information about DAC7
What is DAC7?
The Directive on Administrative Cooperation – 7th amendment (DAC7) is an EU directive (EU Council Directive 2021/514) that requires online digital platforms that facilitate sales of services or products by 'sellers' who have their primary address in the EU to collect, verify and report 'sellers’ information and financial data to the competent authorities.
Within the DAC7 directive, users who sell goods or provide services through digital platforms are referred to as ‘sellers’.
What are our obligations?
Operators of digital platforms in the European Union, for example blackbear, are legally obliged to comply with rules from the EU Tax Directive known as DAC7. Because blackbear as a digital platform has its registered office in the Netherlands, the implementation of the DAC7 Directive, the Platform Tax Transparency Act (PStTG), applies.
To comply with DAC7, blackbear must perform the following actions:
- Collect additional information such as tax identification numbers (TINs), company registration numbers and permanent establishments from affected sellers.
- Verify the information, including verification against the respective authorities’ databases.
- Report sellers’ data along with details on the consideration earned, the fees charged to them and banking details.
If the necessary information is not provided on time, blackbear is obliged to deactivate participation in assignments for all Solvers until this information is submitted and verified and close Solver accounts.
Who does DAC7 apply to?
DAC7 applies to a platform user who receives income from selling their services via blackbear where either the user is a resident of an EU Member State or the income is received from an assignment listed in the EU.
Your data will be reported if:
- you reside in the EU and
- if, in a calendar year, you have received any payout from blackbear (cancelled transactions are not included)
Reports to the tax authority are made annually in January for the previous year. The first reports will be filed in January 2024.
If we report any of your data to the tax authorities for the relevant period, we will provide you a copy of the information for your review.
DAC7/PStTG does not change your tax obligations. It only addresses the question of whether blackbear is obliged to report your data. The introduction of DAC7/PStTG does not change the requirement that you remain responsible for clarifying whether your blackbear sales are subject to tax, and, if applicable, complying with all relevant reporting obligations that may arise from your activities on blackbear. We recommend that you consult a tax advisor if you have any questions about your tax obligations.
Reporting data
Under DAC7, a platform operator is obligated to report the information via the tax authority of the platform operator’s Member State of residence. Blackbear will report the respective information to the Netherlands tax authorities for all sellers residing in the EU who have relevant activity during the reporting year. If you reside in another EU country, the local tax authorities will share your information with the relevant tax authorities in your Member State of residence.
The following information will be shared with the tax authorities:
| Individual Solvers | Legal entities (including sole traders) |
|---|---|
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
How do I provide my information?
Blackbear will send notifications, emails, and messages asking you to complete this task.
If your tax identification number is not stored in your blackbear account yet, you will see a banner in your dashboard once you receive or are about to receive a payout from blackbear. You will also receive an email asking you to provide your DAC7 information.
To provide the taxpayer information appropriate for you, please follow these steps:
- Log in to your blackbear Solver account
- Select your Solver profile picture and select Settings
- On the Settings page, select Tax details
- Select Add tax info
- Select if you are an individual or an entity (includes sole traders)
- Fill in all information (where applicable)
- Provide your residency Tax identification number (TIN)
- Complete taxpayer info form and select Submit Tax info
- You can still edit the information when and where required
Providing your Tax Identification Number (TIN) / place of birth
Due to the PStTG (DAC7 Directive) rules, as part of the reportable data blackbear is legally required to collect your Tax Identification Number (TIN) or place of birth if you are an individual and don't have a TIN.
If your tax identification number is not stored in your blackbear account yet, you will see a banner in your seller dashboard once you receive or are about to receive a payout from blackbear. You will also receive an email asking you to provide your DAC7 information.
Each country’s expected tax ID format for Individuals and for Entities are listed below based on OECD guidelines.
Please note: We are requesting the tax ID used for income tax purposes, not VAT.
| Country | Known as | Individual | Entity |
| Austria |
|
9 digits | 9 digits |
| Belgium |
|
11 digits | 10 digits |
| Bulgaria |
|
10 digits | 9 digits |
| Croatia |
|
11 digits | 11 digits |
| Republic of Cyprus |
|
8 digits + 1 letter | 8 digits + 1 letter |
| Czech Republic |
|
9 or 10 digits | “CZ” + 8 digits to 10 digits |
| Denmark |
|
10 digits | 8 digits |
| Estonia |
|
11 digits | 8 digits |
| Finland |
|
6 digits + (+ or - or “A”) + 3 digits + 1 digit or letter | 7 digits + “-” + 1 digit |
| France |
|
13 digits (first digit is always 0, 1, 2, or 3) | 9 digits |
|
French Overseas Territories
|
|
13 digits (first digit is always 0, 1, 2, or 3) | 9 digits |
| Germany |
|
11 digits | 10 digits to 13 digits |
| Greece |
|
9 digits | 9 digits |
| Hungary |
|
10 digits | 11 digits |
| Ireland |
|
7 digits + 1 letter 7 digits + 2 letter |
7 digits + 1 letter 7 digits + 2 letter “CHY” + 1 to 5 digits |
| Italy |
|
6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter | 11 digits |
| Latvia |
|
11 digits |
“9000” + 7 digits “4000” + 7 digits “5000” + 7 digits |
| Lithuania |
|
10 digits or 11 digits | 9 digits or 10 digits |
| Luxembourg |
|
13 digits | 11 digits |
| Malta |
|
7 digits + 1 letter 9 digits |
9 digits |
| Netherlands |
|
9 digits | 9 digits |
| Poland |
|
10 to 11 digits | 10 digits |
| Portugal |
|
9 digits | 9 digits |
| Romania |
|
13 digits | 2 digits to 10 digits |
| Slovakia |
|
10 digits | 10 digits |
| Slovenia |
|
8 digits | 8 digits |
| Spain |
|
8 digits + 1 letter “L” + 7 digits + 1 letter “K” + 7 digits + 1 letter “X” + 7 digits + 1 letter “Y” + 7 digits + 1 letter “Z” + 7 digits + 1 letter “M” + 7 digits + 1 letter |
1 letter + 8 digits 1 letter + 7 digits + 1 letter |
| Sweden |
|
10 digits | 10 digits |
Common FAQs
How does DAC7 impact me?
Blackbear is required to collect taxpayer information and report Solver data to the tax authorities for all Solvers in the EU.
DAC7 is effective 1 January, 2023. If Solvers do not provide the required information to be reported to the tax authorities, blackbear will be required to freeze payouts. Additionally, we will block new participations in assignments until DAC information is provided.
After the taxpayer information is provided, you will then have your payments unfrozen and/or have the ability to participate in new assignments on the blackbear platform again.
Who will blackbear share my data with?
Blackbear will share your data with the tax authorities located in the Netherlands for DAC7 compliance purposes. The Netherlands will then share this data with the tax authorities in the EU Member State(s) where you are resident and/or where your legal entity is located.
I did not receive any payment via blackbear yet - will blackbear collect my data for DAC7 purposes?
In specific instances, blackbear may ask for specific tax information from you, even if you haven't received any payments yet. This typically happens when you have participated in an assignment that you have been accepted for and are about to receive a payment at the end of the assignment. We begin requesting DAC7 information as soon as you are accepted to ensure that we have all the necessary details for all Solvers who will be paid. In this scenario, you will need to provide your DAC7 information before the assignment is completed to ensure a prompt payment.
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.
If I don’t provide my taxpayer information, will blackbear 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 and/or blocking the ability to participate in assignments.
Can the Tax Authorities review my income tax returns for past years?
The rules applying to the review of prior tax returns vary by EU country. 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.
If I deactivate my blackbear account now, will my information be shared?
Your information will be reported if you earned income from any assignment on blackbear in circumstances where you are an EU resident for the purposes of DAC7 or providing tour services in the EU space. For example, if you completed one assignment in March of 2023, and deactivated your account afterwards, we will report your 2023 information up until the point of deactivation. If you deactivated your account in advance of 2023, your details will not be reportable.
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 blackbear.
We protect your personal data through leading edge technical and organisational security measures to minimise risks associated with data loss, misuse, unauthorised access and unauthorised disclosure and alteration. We’ll give you ongoing visibility into any information we collect and the ability to easily update your preferences at any time.
DAC7 (Council Directive (EU) 2021/514) places a legal obligation on blackbear to share the data of platform users who receive income from solving assignments on blackbear, in circumstances where the user is a resident of an EU Member State or the income is received from an assignment listed in the EU.
We are collecting your data in order to allow us to comply with our legal obligations under DAC7.