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The DAC7 Directive

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DAC7: tax information relating to your sales on PasseTonBillet


The European DAC7 Directive requires certain digital platforms, such as PasseTonBillet, to collect and transmit certain information about sellers to the competent tax authorities.


This obligation aims to strengthen tax transparency for online transactions.


PasseTonBillet may therefore need to collect, verify and transmit certain information about sellers who have made sales on the platform.


Who is concerned by DAC7?


Sellers residing in the European Union, or covered by the rules applicable to European digital platforms, may be subject to DAC7 reporting if they meet at least one of the following thresholds during a calendar year:


  • You have completed 30 sales or more on PasseTonBillet
  • Or you have received €2,000 or more in gross payments from your sales


These thresholds are assessed over a calendar year, from 1 January to 31 December.


Are all sellers concerned?


No. Not all sellers are necessarily concerned.


An occasional seller who resells one or a few tickets during the year may not reach the DAC7 reporting thresholds.


However, if you make a significant number of sales or if the total amount of your sales exceeds the applicable thresholds, PasseTonBillet may be required to transmit certain information to the tax authorities.


What information may be reported?


Under DAC7, PasseTonBillet may need to report certain information, including:


  • Your first and last name
  • Your address and country of residence
  • Your date of birth
  • Your bank details, where applicable
  • The number of sales completed on PasseTonBillet
  • The total gross amount of sales completed during the relevant period


This information is used only to comply with the legal and tax obligations applicable to digital platforms.


When is the information transmitted?


When the reporting criteria are met, information relating to the relevant calendar year may be transmitted to the tax authorities during the following year, in accordance with the deadlines set by the applicable regulation.


For example, information relating to sales completed in 2026 may be transmitted in 2027.


What happens if you do not provide the requested information?


If certain information is required to meet our legal obligations, PasseTonBillet may ask you to complete or update it.


If the required information is not provided, certain features may be limited, including:


  • Listing new tickets for sale
  • Receiving payment for certain sales
  • Accessing certain features


These restrictions may remain in place until the requested information has been provided.


Will you be informed about the data transmitted?


If you are concerned by DAC7 reporting, PasseTonBillet may send you an annual summary of the main data reported to the tax authorities.


This information will allow you to know what has been transmitted as part of our reporting obligations.


Why does PasseTonBillet ask for this information?


These requests are based on a legal obligation applicable to digital platforms.


They allow PasseTonBillet to comply with its tax compliance obligations and continue offering a responsible ticket buying and resale service between users.


Where can you get more information?


For any question about your personal tax situation, we recommend contacting the tax authority in your country of residence or a tax adviser.


PasseTonBillet cannot tell you whether your sales are taxable and cannot assist you with your personal tax return.

Updated on: 04/07/2026

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