The DAC7 directive requires Malt to collect and report tax information about freelancers who provide personal services for remuneration.
- DAC7 applies to sellers (freelancers) resident in an EU Member State earning income via Malt.
- Reporting is annual, submitted each January for the previous calendar year.
- Without tax information after two reminders, your account will be suspended.
About the DAC7
EU Council Directive 2021/514 ( “DAC7”) requires online platforms like Malt to collect and transmit tax information about sellers who perform personal services in exchange for remuneration.
“Seller” refers to any user of the Platform, whether an individual or a company, who is registered at any time during the Reporting Period and performs a relevant activity (e.g., providing personal services).
“Personal Service” means work charged by the hour or task, delivered by a natural person acting independently or on behalf of a company, at the request of a user, either online or offline, facilitated through the Platform.
Under the DAC7 directive, a seller is considered a resident of the Member State where they have their primary address (for individuals) or registered office (for companies).
“Member State” means one of the 27 European Union countries.
Who is covered by the DAC7 directive?
The DAC7 directive applies to sellers who earn income by providing personal services and who reside in an EU member state.
When is the DAC7 declaration made?
The DAC7 directive requires an annual declaration. Your information will be reported each January for all income and activities from the previous year.
The directive came into force on January 1, 2023. Therefore, information for the 2023 calendar year will be submitted in January 2024.
What information must be transmitted to EU tax authorities?
Under the DAC7 Directive, platform operators must report specific information to the tax authority of their Member State of residence.
The tax authorities then share this information with the competent authorities in other Member States.
The following information will be transmitted to the Member States concerned:
| Natural person | Entity (e.g. company) |
|---|---|
| First and last name | Company name/legal name |
| Primary residence address | Registered Address |
| Date of birth | Tax identification number and name of the seller's Member State of residence |
| Tax identification number (“TIN”) and name of the seller’s Member State of residence, and in the absence of a TIN, the seller’s place of birth | VAT identification number, if applicable |
| VAT identification number, if applicable | Tax identification number and name of the seller's Member State of residence |
| Identifier of the financial account into which the remuneration was paid (except for residents of Germany) | Company registration number, if applicable |
| Malt service fees deducted and taxes withheld during each calendar quarter | Identifier of the financial account into which the remuneration was paid (except for residents of Germany) |
| Amounts of total compensation paid to you for each calendar quarter | Malt service fees deducted and taxes withheld during each calendar quarter |
| Number of missions that gave rise to remuneration during each calendar quarter | Amounts of total compensation paid to you for each calendar quarter |
| Number of missions that gave rise to remuneration during each calendar quarter |
How does the DAC7 directive affect me?
Malt is required to collect tax information and report it to the relevant authorities for all service providers who have delivered a personal service and received payment during the year.
The DAC7 directive became effective on January 1, 2023.
If you have completed a project and earned income since that date, you must provide all required identification details to Malt.
Failure to do so after two reminders will result in your account being suspended.
Once you provide the necessary tax information, your account will be reinstated.
What is my tax identification number?
Each EU country has specific expected formats for tax identification numbers for individuals and businesses. This information is sourced from the European Commission portal.
Note: The tax identification number is different from your VAT registration number.
Austria
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Austria |
Tax number (“Steuer Nr.”) 9 digits |
Tax number (“Steuernummer”) or Tax account number (“Abgabenkontonummer” or “ATIN”) 9 digits in the format "99-999/9999" |
Upper right corner of the income tax notice (“Einkommensteuerbescheid”) |
Belgium
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Belgium |
National number 11 digits |
Company number (“Ondernemingsnummer” or “Unternehmensnummer”) 10 digits, starting with 0 or 1 |
ID card Social security card Residence card |
Bulgaria
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Bulgaria |
Unified civil number Personal foreign status number 10 digits |
Unified Identification Code (“UIC”) 9 digits |
Passport ID card Driving license |
Croatia
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Croatia |
Staff identification number ("Osobni Identifikacijski Broj" or "OIB") 11 digits |
Staff identification number ("Osobni Identifikacijski Broj" or "OIB") 11 digits |
Certificate of personal identification number (Potvrda o OIB-u) Income tax declaration (Prijava poreza na dohodak) |
Cyprus
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Cyprus |
Tax Identification Code (“Tax Identification Code” or “Arithmos Engraphes”) 8 numbers + 1 letter |
Tax Identification Code (“Tax Identification Code” or “Arithmos Engraphes”) 8 numbers + 1 letter |
Official tax documents |
Czech Republic
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Czech Republic |
Identifikačné číslo organizácie (IČO) 8-digit number |
dentifikačné číslo organizácie (IČO) 8-digit number |
TIN = Registration number |
Denmark
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Denmark |
CVR nummer 8 digits |
TIN = registration number (CVR) or SE number (8-digit number) (older version) |
TIN = registration number (CVR) or SE number (8-digit number) (older version) |
Estonia
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Estonia |
Code Staff (“Isikukood”) 11 digits |
Registration code ("Registrikood" or "RN") 8 digits, starting with 1, 8 or 9 |
Passport ID card Driving license |
Finland
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Finland |
Social security number ("henkilötunnus") 11 characters: - 6 digits - 1 “plus” (+) or “minus” (-) sign or the letter A - 3 digits - 1 alphanumeric character |
Business Identity Code (“Y-tunnus”) 7 digits + “dash” (-) + 1 digit |
Passport ID card Driving license |
France
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
France |
Tax Identification Number 13 digits (the first digit is always 0, 1, 2 or 3) |
SIRENE number 9 digits |
Pre-filled income declaration, reference in all tax correspondence |
Germany
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Germany |
Identification number ("Identifikationsnummer" or "Steuer-ID" or "IdNr.") 11 digits |
Tax number (“Steuernummer” or “St-Nr”) 10 or 11 digits in “12/345/67890” format |
Letter relating to the "Identifikationsnummer" ("Mitteilungsschreiben über die Zuordnung einer Identifikationsnummer") |
Greece
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Greece |
Tax identification number (“Arithmos Forologikou Mitroou” or “AFM”) 9 digits |
Tax identification number (“Arithmos Forologikou Mitroou” or “AFM”) 9 digits |
“Fiscal completeness status” (“Αποδεικτικού Ενημερότητας για Χρέη προς το Δημόσιο”) “Tax Refund Status” “Certification of the NIF issued” (“Επανεκτύπωση βεβαίωσης απόδοσης”) |
Hungary
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Hungary |
Tax identification number (“Adóazonosító jel”) 10 digits or Tax number (“Adószám”) |
Tax identification number (“Adóazonosító jel”) 10 digits |
Numéro fiscal ("Adószám") 11 chiffres sous format "xxxxxxxxx-y-zz |
Ireland
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Ireland |
Company Registration Number (CRN) Up to seven digits, never starts with zero |
Tax Reference Number 7 digits + 1 or 2 letters |
Tax Reference Number 7 digits + 1 or 2 letters |
Italy
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Italy |
Tax code (“codice fiscal”) 16 characters: 6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter |
Tax code (“codice fiscal”) 11 digits |
Social security card (“tessera sanitaria”) or tax identification card |
Latvia
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Latvia |
Personal code (“Personas kods” or “PIC”) 11 digits |
Registration number (“Reģistrācijas numurs”) 11 digits, starting with 4000, 5000 or 9000 |
Passport, Identity card, Driving license |
Lithuania
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Lithuania |
Personal code (“Asmens kodas”) 11 digits |
Registration number (“JAR kodas”) 9 to 12 digits |
Passport, Identity card, Driving license |
Luxembourg
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Luxembourg |
National identification number 13 digits |
Company registration number (RCS) 1 letter (from B to Z) + variable number of digits |
Social security card |
Malta
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Malta |
ID card number - 7 digits + 1 letter (M, G, A, P, L, H, B, Z) for Maltese nationals (9 digits for non-Maltese) |
Unique Taxpayer Reference Number 9 digits |
Passport, Identity card |
Netherlands
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Netherlands |
Personal number (“Persoonsnummer”) 9 digits |
RSIN number - 9 digits |
Passport, Identity card, Driving license |
Poland
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Poland |
PESEL national identification number - 11-digit Tax identification number (“Numer Identyfikacji Podatkowej” or “NIP”) 10 digits |
Tax identification number (“Numer Identyfikacji Podatkowej” or “NIP”) 10-digit |
PESEL: passport, identity card NIP: reference in all tax correspondence, registration certificate (potwierdzenie nadania numeru identyfikacji podatkowej), certificate of central registration and company information |
Portugal
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Portugal |
Tax identification number (“Numero de Identificação Fiscal” or “NIF”) 9 digits |
Legal entity identification number (“Número de Identificação de Pessoa Colectiva”) 9 digits, starting with 5 or 9 |
Identity card, tax identification card |
Romania
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Romania |
Tax registration code (“Codul de înregistrare fiscală” or “CIF”) or Personal number code (“Codul numeric personal” or “CNP”) 13 digits |
Tax registration code (“Codul de înregistrare fiscală” or “CUI” or “CIF”) 2 to 10 digits |
CNP on passport, identity card, residence card, driver's license CIF on tax registration certificate |
Slovakia
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Slovakia |
Personal number (“Rodné číslo”) 10 digits |
Tax identification number (“DIČ”) 10 digits |
Identity card, passport |
Slovenia
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Slovenia |
Tax identification number (“davčna številka”) 8-digit |
Tax identification number (“davčna številka”) 8-digit |
Tax registration certificate |
Spain
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Spain |
National Identity Document ("DNI" - for Spanish nationals) 8 numbers + 1 letter Foreigner Identification Number (“NIE”) X, Y or Z + 7 numbers + 1 letter Foreigner without NIE (“NIF M”) M + 7 numbers + 1 letter |
Tax identification number (NIF) 1 letter + 7 numbers + 1 alphanumeric character |
Identity card (DNI) Residence card for foreigners (NIE) Tax identification card (NIF) |
Sweden
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
Sweden |
Personal number (“personnummer” or “PIN”) 10 digits |
Organization number (“organisationsnummer”) 10 digits |
Passport, Identity card, Driving license |
United Kingdom
| Individual (e.g. freelance) | Business (e.g. company) | Where is my TIN? (especially) | |
|---|---|---|---|
United Kingdom |
NIN (National Insurance Number) 2 letters + 6 numbers + suffix (A, B, C or D)" |
Company Registration Number |
P60, payslip, benefits documents, your personal tax account, HMRC application |
Frequently asked questions
I provide services under different statuses (as an individual, through my company, or through an umbrella company). What information should I provide?
The DAC7 directive applies to both natural persons (individuals) and legal entities (companies), so you must provide the required information for each status under which you operate, including when working through an umbrella company.
I work on projects in multiple countries, including outside the EU. Does DAC7 apply to me?
If you are a tax resident of an EU member state, Malt is required to report all the income you earn for services provided, including those performed outside the EU.
Does the DAC7 declaration exempt me from reporting my income?
No. The DAC7 declaration only informs tax authorities about the existence of income from your work during the year. It does not exempt you from your own tax reporting duties. Additionally, the amounts declared by Malt cannot be used to determine your taxable income. You remain fully responsible for fulfilling all your tax obligations.
What income is reported under DAC7?
In line with the DAC7 directive, Malt reports all compensation paid or credited to you each quarter, net of any fees or taxes withheld by Malt. This includes the VAT charged on your projects as well as all your expense refund.
If you finish a project at the end of one year but get paid at the start of the next year, the income will be reported in the year you received the payment, not the year you finished the project.
If I don’t provide my tax information, will Malt share my data?
Yes. In compliance with the DAC7 directive, Malt will transmit all relevant information available to them. They will also take necessary actions such as sending reminders or suspending your account if you persistently refuse to provide the information.
If I am a service provider living outside the EU, will my data be shared?
Generally, no. DAC7 applies only to sellers who are residents of EU member states, even if you are registered on a Malt platform based in the EU.
However, since DAC7 implements OECD “Model Rules” for automatic information exchange, other countries, including non-EU ones, may adopt similar rules and share data with EU tax authorities.
For example, the United Kingdom has introduced a reporting obligation starting in 2024, with the first declaration in January 2025.
If I deactivate my Malt account, will my information still be reported?
Yes. Malt is required to report your information as long as you were an active service provider for at least one year, even if you deactivate your account afterward.
Is there a minimum annual income threshold for DAC7?
No. As a provider of “personal services”, your income is declarable from the first euro.
Data protection rights