# DAC7 Reporting: A Practical Guide for Platform Operators

DevFeed: [DAC7 Reporting: A Practical Guide for Platform Operators](<https://devfeed.tech/articles/dac7-reporting-a-practical-guide-for-platform-operators-9794.md>)

Original publisher: [Read original article](<https://dodopayments.com/blogs/dac7-reporting-platforms/>)

Author: Aarthi Poonia

Published: 2026-07-31T00:00:00Z

Content type: article

Language: en

Sources: [Dodo Payments Blog](<https://devfeed.tech/sources/dodo-payments-blog.md>)

Topics: [data](<https://devfeed.tech/topics/data.md>), [XML](<https://devfeed.tech/topics/xml.md>)

Tags: [compliance](<https://devfeed.tech/tags/compliance.md>), [data](<https://devfeed.tech/tags/data.md>), [eu](<https://devfeed.tech/tags/eu.md>), [guide](<https://devfeed.tech/tags/guide.md>), [identity](<https://devfeed.tech/tags/identity.md>), [marketplaces](<https://devfeed.tech/tags/marketplaces.md>), [platform](<https://devfeed.tech/tags/platform.md>), [tax](<https://devfeed.tech/tags/tax.md>)

## AI overview

A practical guide to DAC7 reporting for digital platform operators, covering scope, seller due diligence, required identity and earnings data, annual reporting obligations, exclusions, deadlines, and the effect of a merchant-of-record arrangement.

## Source excerpt

What DAC7 reporting requires from platforms: who must report, which activities are in scope, the seller data to collect, and the 31 January deadline.