The DAC7 directive was issued by the European Union Council in March 2021. Its goal is to provide tax transparency by collecting information from users of digital platforms, including online marketplaces, such as BrickLink. This means that BrickLink is required to request additional information from its EU members. This applies to all BrickLink sellers that meet a certain threshold. We will be referring to them as Reporting sellers.

2. How do I know that this applies to me?

To qualify you should meet at least one of the two criteria:

• 30 or more sales through the BrickLink platform within one calendar year, excluding orders that have been cancelled within the same year;
• Total sales in the amount of EUR 2,000 or more within one calendar year. This amount only includes item cost totals.

To check your sales volumes, download your Orders Received as an MS Excel file and delete the Tax and Additional fee columns to calculate order totals that only contain items value.

The list varies depending on whether you have a business registration. Refer to the column that applies to you below.

• TIN: The European Commission portal offers a variety of downloadable resources, from country-specific TIN information to national contact points here.

• Business registration number: List of national business registries.

• VAT ID: VAT registration rules by country.
• One-Stop-Shop (OSS): FAQ on how to register for OSS.

All required information should be submitted through the Seller Verification page. You can navigate to it by going to your Store Settings > Registration Information > (scroll all the way to the bottom) Click on 'View or update information'. Your store will still be open while your Seller Verification is being reviewed by the administration, even if we request additional information or ask you to resubmit documents.

We encourage sellers to submit all required information within the time frame for their respective countries. The reason behind multiple deadlines is to spread out the Seller Verification queue and to keep review times at the standard 2-week window.

The deadline for all EU sellers to update their information is November 30, 2024. Members who fail to do this on time will have their stores closed and seller privileges suspended for 6 months as required by the DAC7 regulations. If they provide the required information within this time period, their seller privileges and stores will be reinstated only after the initial 6 months are over.

Yes, reporting requirements are described in the EU Council Directive on administrative cooperation in the field of taxation. The full text of the document is provided here.