DAC7 - What you need to know

DAC7 is the seventh amendment to the EU Directive on Administrative Cooperation (DAC), and the UK implemented its own digital platform reporting rules following the OECD model rules. The current HMRC guidance refers to this as digital platform reporting.

This regulation requires digital platforms to report the income earned by sellers who use their services. DAC7 covers income from activities such as:

• Renting properties
• Selling goods
• Providing services

What does this mean for Anytime Booking clients?

For businesses using Anytime Booking, you will be classed as a ‘digital platform’ for the purposes of the DAC7 regulations if you collect income on behalf of others who own the asset being rented. i.e. Agencies that sell bookings on behalf of, and pay rental income to, owners. 

Anytime Booking provides features to assist agencies in collecting the necessary data, including:

• Individual owner details, such as DOB, National Insurance number etc
• Business owner details, such as Company Registration number, VAT number etc

To comply with HMRC regulations, you will need a report, detailing each owner’s details and income, in a format called XML, which Anytime Booking’s software will export. This report then needs to be uploaded to the HMRC online gateway.  

Each year, you must report the relevant seller information for the previous calendar year by 31 January.
For the current 2026 reporting cycle, information collected during 1 January–31 December 2026 will be due by 31 January 2027

What Anytime Booking does

Anytime Booking provides tools to help you collect, check and generate the information required for your DAC7 report. You are responsible for checking that the information is complete and accurate before submitting the report to HMRC.

To find out more on how to fulfil DAC7 reporting from the Anytime BMS (booking management system) or the Owners Portal, please read the articles below. 

Related articles 

Platform Operator Reporting to HMRC: DAC7 data collecting within Anytime

Platform Operator Reporting to HMRC: DAC7 data collecting within the Owner Portal