How do I provide this information?

Step by Step:

Login to your host dashboard and navigate to the ‘Taxes’ section under your account here.
Navigate to Taxes on the list on the left
In the first section you need to select your Country of Residence using the drop down bar and then provide your Tax Identification number for the Member State where you’re a resident.
If it is different from your primary residence, in the second section you will need to provide your Tax Identification number for all Member States shown on your dashboard as you currently have listings located within them. If you have more than one listing in a country we only need one TIN for each country.
Once both these sections are completed, please ensure you click ‘Save Changes’ at the top of the page before exiting.

Tax Identification Number Guide – expected number by Country

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 FAQ

General Information

EU Council Directive 2021/514, (“DAC7”) requires online companies such as Plum Guide to collect and report taxpayer information on Hosts who earn income on the Plum Guide platform.

“Host” means a user of the Plum Guide platform who publishes and offers rental of accommodation.

This is the same information being shared by other online Platforms such as AirBnB, Booking.com and VRBO.

Who does DAC7 apply to?

DAC7 applies to a Host or Co-Host who receives income from renting accommodation, where they are a resident of an EU Member State, or receive income from a property listing in the EU. The United Kingdom has also signed up to the Directive, requiring reporting to HMRC. This is an annual reporting obligation.

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

If you have a listing for a property located within a Member State, or you are resident in a Member State, your data will be shared with the relevant country or countries. If you have a tax identification number (TIN) in a country other than your main country of residency, the information may also be shared with the tax authority in that country.

What data is required to be shared with the EU and UK tax authorities?

Under DAC7, a platform operator is obligated to report your taxpayer information via the tax authority of its Member State of residence. This is Irish Revenue in the case of Plum Guide for EU countries and HMRC for UK.

Plum Guide will report taxpayer information to the above tax authorities, for Hosts who have hosted or received income in the relevant reporting year. These tax authorities will share information with the relevant authorities in the other Member States.

How does DAC7 impact me?

Plum Guide is required to collect taxpayer information and report it to the tax authorities for all EU and UK listings.

DAC7 is effective 1 January, 2023 for EU and 1 January, 2024 for UK. If you are a Host and you do not provide the required information to be reported to the tax authorities, Plum Guide may freeze your payments.

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

The person who signs our general delivery terms is responsible for filling out the KYP form, whether or not they are the property owner. If you agreed to our Conditions at registration and manage a property listed on Plum Guide but do not own it, we still require you to provide additional information about you and the property.

It doesn’t matter if you’re not an owner of the property listed on Plum Guide because, for DAC7 purposes, we collect data about the individual or company with whom we have a signed contract.

Will anything change in how taxes are processed due to DAC7 data reporting obligations?

DAC7 doesn’t require any changes in the way taxes are processed for the commission charged by Plum Guide nor for local taxes you charge guests. At the same time, we expect that the local tax authorities will use data provided by platforms to evaluate the correctness and completeness of your tax.

What about if I delist / choose to remove my home

Unfortunately if you delist your home with us, our obligations remain the same in terms of reporting earnings, as this process is for historic bookings. As this is an industry wide mandate, it is likely you have already or will soon be asked for similar action from any other OTA (online travel agents) that you may be working with.

As always our commercial team are on-hand and available via hosts@plumguide.com should you wish to discuss how you can increase overall occupancy and generate more sales through our platform in order to maximise the earnings you make from your home, in light of any potential change in your taxation situation.

If I am not an EU or UK resident host, will my data be shared?

Yes, if you have a property listing in the EU or UK. DAC7 applies to any Host with a property listing in a Member State, regardless of where the Host is resident.

If I don’t provide my taxpayer information, will Plum Guide share my data?

Yes. We will share all of the relevant information that we have, to the extent required by DAC7, and may freeze payment if your Tax Identification Number wasn’t provided.

What is the legal basis for collecting my data?

DAC7 (Council Directive (EU) 2021/514) places a legal obligation on Plum Guide to share the data of platform users who receive income from renting properties on Plum Guide, in circumstances where either the user is a resident of a Member State or the income is received from a property listing in a Member State.

We are collecting your data in order to allow us to comply with our legal obligations under DAC7.