Guides

The DAC7 seller report: what platforms send HMRC about you

Updated 29 July 2026. Figures checked against the GOV.UK pages linked below.

If a platform has emailed you about "DAC7", asked for your National Insurance number, or sent you a summary of your sales "as reported to the tax authority", this guide explains what is actually happening. The short version: platforms now file an annual data report about certain sellers, you get a copy, and the report is not a tax bill.

What DAC7 is, and what the UK actually uses

DAC7 is the EU directive that makes digital platforms report their sellers to tax authorities. The UK, post Brexit, did not adopt DAC7 itself; it adopted the OECD's model rules, which are the international framework DAC7 was built from. The two are near identical in effect, so "DAC7" has stuck as the everyday name, and platforms like Vinted use it in their help pages. The UK rules took effect on 1 January 2024, and the first reports, covering 2024, reached HMRC by the end of January 2025. The official guidance is on GOV.UK.

Who gets included

A platform must include you in its report if, in one calendar year on that platform, you had 30 or more sales or your sales totalled roughly 2,000 euros, which is about £1,700 to £1,735 depending on the exchange rate. Under both thresholds, the platform would not normally report you. The thresholds count per platform and per calendar year; the folk name for all this is the 30 items rule.

What is in the report

The report is identity plus money. For a reported seller it would typically include:

• your name, address and date of birth;
• a tax identifier, usually your National Insurance number, where the platform holds one, which is why platforms ask for it;
• the total amount paid to you over the year, broken down by quarter;
• the number of sales;
• fees or commissions the platform charged; and
• the bank account the money was paid into, where the platform holds it.

Notably absent: anything about whether the selling was taxable. The report does not know whether you were clearing your wardrobe or running a business. It is a data feed, nothing more.

You get a copy, every January

Platforms must give each reported seller a copy of the information sent about them, by the same 31 January deadline that applies to the report itself. So reports covering 2025 went to HMRC, and to sellers, by the end of January 2026. The copy usually arrives as an email or a downloadable statement; Vinted's DAC7 page describes its version. Keep it. It is the exact data HMRC holds about your year, which makes it the natural starting point for checking your own position.

Calendar years and tax years do not line up

Here is the trap nobody warns you about. The report covers a calendar year, January to December. UK tax runs over the tax year, 6 April to 5 April. A single platform report therefore straddles two tax years, and the totals on it will not match any figure you would put on a tax return. If you ever need to work out trading income for a tax year, you need dated sales, not the report's annual total. This mismatch is normal, expected, and not evidence that anything is wrong.

What to do with your copy

First, remember that being reported is not the same as owing tax. Selling your own possessions is generally not trading and not taxable, however many items are involved. If some of your selling was buying or making things to sell, compare your gross trading income for the tax year with the £1,000 trading allowance; over that, registering for Self Assessment would normally be the next step, per GOV.UK. And if HMRC writes to you off the back of a report, our letter guide takes it one calm step at a time.