If you host a home in the EU, or are tax resident in an EU country, Plum Guide may be required to collect and report certain information about you under DAC7.

How to provide your DAC7 tax information

You can add or update your tax information directly from your Plum Guide account.

Login to your Plum Guide host account.
Go to Account → Taxes
Under Tax identification:
- Select the country where you are tax resident.
- Enter your Tax Identification Number (TIN) for that country.
- If you are tax resident in more than one country, please contact our team.
Under Tax identifications for your listing countries:
- Add the relevant tax information for each EU country where you have a home listed.
- If you have more than one home in the same country, you only need to provide the information once for that country.
Select Save changes.

Where can I find my Tax Identification Number?

The name and format of a Tax Identification Number varies by country. Use the table below to help identify the number you need to provide.

Country	Known as	Individual	Business
Austria	Tax Identification Number	9 digits	9 digits
Belgium	National Number Business Identification Number Belgian Company Number	11 digits	10 digits
Croatia	Personal Identification Number	11 digits	11 digits
Republic of Cyprus	Tax Identification Code	8 digits + 1 letter	8 digits + 1 letter
Czech Republic	Personal Identification Number	9 or 10 digits	“CZ” + 8 digits to 10 digits
Denmark	Central Person Registration Number CVR Number SE Number	10 digits	8 digits
France	Tax Identification Number SIREN Business identification Number	13 digits (first digit is always 0, 1, 2, or 3)	9 digits
Germany	Identification Number Tax Number Tax Identification Number	11 digits	10 digits to 13 digits
Greece	Tax Identification Number	9 digits	9 digits
Ireland	Personal Public Service Number Tax Reference Number CHY Number	7 digits + 1 letter 7 digits + 2 letter	7 digits + 1 letter 7 digits + 2 letter “CHY” + 1 to 5 digits
Italy	Fiscal Code Tax Identification Number	6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter	11 digits
Luxembourg	National Identification Number National Identifier	13 digits	11 digits
Malta	Identity Card Number Unique Taxpayer Reference Number	7 digits + 1 letter 9 digits	9 digits
Netherlands	Tax Identification Number	9 digits	9 digits
Poland	Polish Resident Identification Number Tax Identification Number	10 to 11 digits	10 digits
Portugal	Tax Identification Number	9 digits	9 digits
Romania	Tax Identification Number	13 digits	2 digits to 10 digits
Slovenia	SI Tax Number	8 digits	8 digits
Spain	National Identification Document Foreigner Identification Document Tax Identification Number	8 digits + 1 letter “L” + 7 digits + 1 letter “K” + 7 digits + 1 letter “X” + 7 digits + 1 letter “Y” + 7 digits + 1 letter “Z” + 7 digits + 1 letter “M” + 7 digits + 1 letter	1 letter + 8 digits 1 letter + 7 digits + 1 letter
Sweden	Social Security Number Co-ordination Number Organization Number	10 digits	10 digits
United Kingdom	National Insurance Number Company Registration Number	9 digits	8 digits

DAC7 FAQs

General information

EU Council Directive 2021/514 (DAC7) requires online platforms such as Plum Guide to collect and report certain taxpayer information about Hosts who earn income through the platform.

For the purposes of DAC7, a Host is a user of the Plum Guide platform who publishes and offers accommodation for rent.

Similar reporting requirements apply to other online accommodation platforms, including Airbnb, Booking.com and Vrbo.

Who does DAC7 apply to?

DAC7 applies to Hosts and Co-Hosts who receive income from renting accommodation where either:

they are resident in an EU Member State; or
the property being rented is located in an EU Member State.

The UK also has reporting requirements that require relevant information to be reported to HMRC. Reporting takes place annually.

Does Plum Guide's obligation to share data apply to my listing?

If your property is located in an EU Member State or the UK, or you are resident in an EU Member State or the UK, Plum Guide may be required to report your information to the relevant tax authority.

If you have a Tax Identification Number (TIN) in a country other than your main country of residence, your information may also be shared with the tax authority in that country.

What information is shared with EU and UK tax authorities?

Under DAC7, platform operators must report relevant taxpayer information through the tax authority responsible for them.

For Plum Guide, this is Irish Revenue for EU reporting and HMRC for UK reporting.

Plum Guide reports the required information for Hosts who have hosted or received income during the relevant reporting year. The receiving tax authorities may then share this information with the relevant authorities in other Member States.

How does DAC7 affect me?

Plum Guide is required to collect and report taxpayer information for relevant EU and UK listings.

DAC7 reporting took effect from 1 January 2023 in the EU and equivalent UK reporting requirements apply from 1 January 2024.

If you are required to provide taxpayer information and do not do so, Plum Guide may freeze your payments until the required information is provided.

I don't own the property, I only manage it on Plum Guide. Do I still need to provide my information?

Yes. The person or company that enters into an agreement with Plum Guide is responsible for providing the required information, whether or not they own the property.

If you agreed to our terms when registering and manage a property listed on Plum Guide, we may therefore need to collect information about you and the property.

For DAC7 purposes, we report information relating to the individual or company with whom Plum Guide has a contractual relationship.

Will DAC7 change how my taxes are processed?

No. DAC7 is a reporting requirement and does not change how taxes are processed on Plum Guide's commission or how local taxes charged to guests are handled.

Tax authorities may use the information reported by platforms to assess whether taxpayers' tax reporting is correct and complete.

What happens if I delist or remove my home?

Removing your home from Plum Guide does not remove our obligation to report information relating to previous activity on the platform.

DAC7 reporting includes historic bookings from the relevant reporting period, so we may still be required to report your information after your home has been delisted. These reporting requirements apply across the industry, so other online travel platforms you work with may also ask you to provide similar information.

If you are considering delisting and would like to discuss ways to increase your occupancy and earnings through Plum Guide, you can contact our Commercial team at hosts@plumguide.com.

I'm not resident in the EU or UK. Will my data still be shared?

Yes, if you have a property listed in the EU or UK.

The reporting requirements can apply based on where the property is located, regardless of where the Host is resident.

What happens if I don't provide my taxpayer information?

Plum Guide is still required to report the relevant information we hold, to the extent required by the applicable reporting rules.

If you do not provide required information, such as your Tax Identification Number (TIN), Plum Guide may also freeze your payments until the information is provided.

What is the legal basis for collecting my data?

DAC7 — Council Directive (EU) 2021/514 — places a legal obligation on Plum Guide to collect and report information about relevant platform users who receive income from renting properties through Plum Guide.

This applies where the user is resident in an EU Member State or receives income from a property located in an EU Member State.

We collect this information so that we can comply with our legal reporting obligations under DAC7 and applicable UK reporting requirements.

DAC7 tax information: what hosts need to provide