DAC7-rapportage op Manoe

For sellers of goods, the low-volume exclusion applies only when a seller has fewer than 30 transactions and receives no more than €2,000 in consideration during the calendar year. Reaching either boundary can make the seller reportable when the other DAC7 conditions also apply.

Being included in a DAC7 report does not by itself mean that you owe tax or that you are a professional seller.

We collect the legal name, primary address, date of birth for individuals, tax residence, tax identification number and issuing country, and financial account details. Entities may also need to provide a registration number, VAT number and permanent establishments. We aggregate transaction counts, consideration and Manoe fees by quarter.

Sellers must provide complete and accurate details during seller verification. Changing identity, address, tax or payout details starts a new review. Tax identification numbers are encrypted and are not shown on public profiles.

Manoe reviews activity for each calendar year. Where reporting is legally required, the relevant seller and quarterly transaction data may be provided to the Dutch Tax Authority. Reported sellers receive the information made available about their report.

Read the Dutch Tax Authority information for sellers or contact Manoe support if your details need correction.