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.

	Individual	Business
Name	Person’s legal name	Legal business name (only for registered businesses)
Address	Personal address	Address of the registered business
Date of birth	Date of birth	Not required
Taxpayer Identification Number (TIN)	Local regulations vary, refer to this page for more information regarding your country. If you do not have a TIN number, you must provide information on your place of birth.	Tax Identification Number (TIN), including a supporting document. Read more.
Business registration number	Not required	Includes both the number and the supporting document. As different rules apply for each EU member state, refer to your local authority for more information. Read more.
VAT ID	If available	If available
Foreign VAT IDs and/or OSS number	If available. Read more.	If available. Read more.

5. Who do I contact to get the required information?

• 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.

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.