DAC7: Everything you need to know about DAC7

30 July, 2024 • Deliveries

What the new EU legislation means for you

DAC7 is the name of the EU Council Directive 2021/514, which requires online platform companies like Deliveroo to collect and report taxpayer information to the government tax authority. This applies to all self-employed riders who earn income by working with Deliveroo in the UK and EU member states. Digital platforms will report information once per year. 

For riders in Italy, we have already been collecting the information since January 2023. 

It’s important to provide your details with us promptly, in order to comply with the DAC7 directive. We’ll need to collect these details once every year. 

Here’s a full list of the information we are obligated to share with the tax authority which we will process in accordance with the Rider Privacy Policy:

For individuals

  • First and last name
  • Primary address
  • Date of birth
  • Tax identification number (TIN) or if you don’t have a TIN, your place of birth
  • VAT identification number, if available
  • Financial Account Identifier 
  • Name of the the bank account holder if you don’t use your own bank account to ride with Deliveroo
  • Each Member State where you are a resident
  • Total fees you’ve earned working with Deliveroo
  • Number of cashouts and payments you’ve received working with Deliveroo
  • Any fees, taxes or commissions that Deliveroo charged to you 

We’ll remind you to send us your details in line with the new DAC7 rules. If you do not provide your details, we may pause payments to your account until you’ve provided the required information or we may be required to disable your rider account. 

If you have any questions about the new DAC7 rules, please see the FAQs below. 

FAQs

Who does it apply to?

These tax requirements require all European digital platforms, including Deliveroo, to collect certain data from the partners and riders using their services in the UK, Ireland, Belgium, France and Italy.

How does this impact me as a rider?

Deliveroo is required to report platform user tax data and revenue to tax authorities from all riders in the U.K. and EU markets that we operate in - Ireland, France, Belgium, Italy.

  • We will ensure that this process is as simple as possible for our riders.
  • For new riders information will be collected by the Deliveroo team during the onboarding process.
  • For riders in Italy you will be able to find the DAC7 reporting in your rider app under the ‘earnings’ section.
Why am I being asked to provide my tax details?

It’s important to provide your details with us promptly, in order to comply with the DAC7 directive. We will only need this information every 3 years, as long as your information has been verified and that we do not have reason to believe that information is incorrect or unreliable. 

Which tax details will you collect?

Here’s a full list of the information we are obligated to share with the tax authority as part of the DAC7 rules:

For individuals

  • First and last name
  • Primary address
  • Date of birth
  • Tax identification number (TIN) or if you don’t have a TIN, your place of birth
  • VAT identification number, if available
  • Financial Account Identifier
  • Name of the the bank account holder if you don’t use your own bank account to ride with Deliveroo
  • Each Member State where you are a resident
  • Total fees you’ve earned working with Deliveroo
  • Number of cashouts and payments you’ve received working with Deliveroo
  • Any fees, taxes or commissions that Deliveroo charged to you
Will Deliveroo share information about me and my earnings with the government?

Yes. In order to meet requirements from a new law called DAC7, we’ll need to collect certain tax details from you and report them to the government tax authority.

DAC7 requires online platform companies like Deliveroo to collect and report taxpayer information to the government tax authority. This applies to all self-employed riders who earn income by working with Deliveroo in the UK and EU member states.

How will the tax authorities use my information?

DAC7 has been introduced to ensure tax transparency around transactions that take place on digital platforms. DAC7 will improve tax cooperation between the UK and EU member states and is likely to be used to verify the revenue that you have earned from Deliveroo. 

For example, the tax authorities will have access to your information for the first time in 2024 (in respect of your 2023 transactions) and for each year after that.

Do you have all of the required information about me?

We have all or almost all of the information that is required under the DAC7 requirements. If any of the required information is missing, we’ll send you an email with instructions on how to provide your details. If any of the information you registered with us has changed (for example, if you’ve changed your name or address) it is your responsibility to update the details on your rider account promptly.  

Is this a one-off or ongoing reporting obligation?

As of 1 January 2023, DAC7 is a reporting requirement on an annual basis. 

Who will manage this reporting?

Deliveroo sarà responsabile della raccolta delle informazioni richieste da condividere direttamente con l'Autorità fiscale nazionale su base annuale. Queste informazioni saranno disponibili nell'app. 

What if I do not provide the required information?

DAC7 is a Government requirement for all EU markets including the UK and Ireland. We’ll send you an email with instructions on how to provide your details. 

What will Deliveroo do with this data and how long will it be stored?

The data you provide will be processed in line with the Rider Privacy Policy,  for the purposes of complying with tax and legal obligations. We will keep it for as long as we need it for those purposes and in accordance with our record and data retention policy. If any part of the information you provide is considered personal data related to you as an individual, you can find out more information on how we protect your personal data here.

How will DAC7 impact my pay?

Providing that you have always kept up to date with your taxes, there should be no additional tax to pay as a result of DAC7.

What happens if I don't receive the tax report from Deliveroo?

For riders in Italy you will be able to access DAC7 reporting in the app. If you have a problem accessing DAC7 reporting through the app, please contact Rider Support and they will be able to assist you further. 

I haven’t received any correspondence from Deliveroo about DAC7.

In Italy we have already been collecting the information since January 2023, so you will not need to provide anything further. For new riders, information will be collected by the Deliveroo team during the onboarding process.

If you continue to have problems, please contact Rider Support and they will assist you further.