We’re here to help you understand what DAC7 is and answer any questions you may have.
What is DAC7?
A new government directive, called DAC7, has introduced extra requirements for all digital platforms (such as Just Eat) and it concerns you, our Partners.
These new rules will help tax authorities within the EU gain a better understanding of the income generated from activities carried out via digital platforms.
What does this mean for you and your business?
Due to this new legislation, Just Eat is required to request and collect data from our Partners and share information with local tax authorities about sellers (any partners who sell goods or provide delivery services via our platforms) operating on Just Eat’s platforms.
What data do we need from you to comply with DAC7?
- TRN or PPS
- CRO
- VAT number
- Revenue and Consideration Received
The revenue that you have earned with completed orders that were generated via our platform. - Fees or commissions withheld
All charges that we have invoiced you. - Taxes withheld
All taxes that we have applied on the charges that we have invoiced you. - Number of activities
Number of completed orders that were generated via our platform.
How we are going to use this data?
We will exchange this date with the local TAX authority. When this is done we will informed you with a copy of the data that has been shared.
The data will be shared annually with the TAX autorities.
Why do we need this information from you?
We need this information from you to be compliant. Compliance is a very important issue for Just Eat Takeway.com. Failure to do so puts us at risk of fines from local authorities.
How do I know if my entity/company has a taxable presence in another EU Member State?
Example 1
Restaurant Owner (individual) runs a company via a one-man business (proprietorship) by having a restaurant in Country A. Restaurant Owner also runs the company by having a restaurant in Country B for which no local proprietorship is registered in Country B.
Company in country A has taxable presence in Country B.
Example 2
Restaurant Owner runs a company via a legal entity (e.g. BV, GmbH, SA) in Country A. The legal entity in Country A is the shareholder of a legal entity in Country B. The legal entity in Country B has a restaurant in Country B.
Company in country A does not have taxable presence in Country B.
Example 3
Restaurant Owner runs a company via a legal entity (e.g. BV, GmbH, SA) in Country A. The legal entity in Country A has a restaurant in Country B for which no separate (local) entity is incorporated in Country B, meaning the restaurant is operated as part of the company of the legal entity as located in Country A.
Company in country A has taxable presence in Country B.
