DAC7 is an EU tax directive that requires digital platform operators in the EU to report revenue, personal, and business information about their providers to tax authorities once a year.
It is the sixth amendment to the EU's Directive on Administrative Cooperation in the field of taxation and an EU law aiming to improve tax cooperation between EU member states – including transparency on revenues earned by sellers – you, our partners – through digital platforms. Ultimately, this law will simplify the collection of taxes by local tax authorities.
Wolt has to report information about our partners – both business entities and individuals conducting business through our platform and business transactions executed via our platform – to the Estonian tax authorities. Estonian Tax and Customs Board (EMTA) will then share this information with the tax authorities from other EU member states.
What information do I need to provide?
Make sure your details are filled in correctly as the completed DAC7 form will be sent to your local tax authority.
Keep in mind that your information can also be used to pre-fill your tax return.
You must provide:
Main place of residence (country where you pay taxes):
Taxpayer identification number issued by your main place of residence (country)
Do you pay taxes (operate) in more than one EU country?
Indicate the European Union country(ies) in which you are resident and pay (or in the last year paid) taxes (if applicable to you)
Bank account number;
Bank account BIC code;
Name of the bank account holder;
What we report to the tax authorities (from your Wolt partner account):
Name and surname (details on an official document issued by the government);
Address of your main place of residence;
Date of birth;
The app contains the taxpayer identification number of your main residence;
Tax authorities and identification numbers
Here's an example of the local tax authority, the taxpayer number issued in Estonia and where to find it
Tax authority: Eesti Maksu- ja Tolliamet (EMTA)
Taxpayer identification number (as known as): Personal identification number or Isikukood
Example: 01234567890 (11 digits)
Where to find it: In an official identity document
What happens if I don't fill in the DAC7 form?
We'll send you some reminders to fill in the DAC7 form when it's due.
If you do not complete the form (or if you do not provide correct and accurate data) by the date specified on the form and in the email you receive, we will have to restrict your use of your Wolt Partner account:
You will no longer be able to log in to your Wolt Partner Account;
You will not be paid the funds you have accumulated in the Wolt Partner App.