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Agoda DAC7 FAQ Page

Last updated: 1 month ago | 13 min read time

DAC7 is an EU law aiming to improve tax cooperation between EU member states – including transparency on revenues earned by sellers through digital platforms. This law will simplify the collection of taxes by local tax authorities. As part of this, Agoda Company Pte Ltd (“Agoda”) 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 Dutch tax authorities (DTA). The DTA will then share this info with the tax authorities from other EU member states.

Tax implications

Will anything change in how taxes are processed due to DAC7 data reporting obligations?

DAC7 doesn’t require any changes in the way taxes are processed, neither for the commission charged by Agoda nor for local taxes you charge guests. At the same time, we expect local tax authorities will use data provided by platforms to evaluate the validity and completeness of your taxes. They may also pre-fill parts of your tax return based on the data received from Agoda.

Updating Tax Compliance Information Form

All partners with EU-based property listing on our platform will be requested to complete the Tax Compliance Information form to comply with the DAC7 reporting requirements. Please ensure that the information is always correct and updated.

You may refer to the Glossary of Terms at the end of this page.

How do I provide my information?

You’ll receive an email from Agoda with a link that will direct you to our Tax Compliance Information Form. You’ll also see a banner on the Extranet with a link to the form. This form includes additional fields for eligible partners to provide the necessary information for DAC7. In YCS, click on ‘Setting’ in the ribbon and then go to ‘Tax Compliance’. This will direct you to our Tax Compliance page to fill the necessary information.

Note: If you are using Host Manage, click on Go back to main YCS to go to YCS where you can find the Tax Compliance tab.

Key Information

If you identify as being a legal business entity, we request the below information:

Full legal name
Tax Identification Number, incl. issued country
Business registration number
Value Added Tax number
Registered business address, incl. country

If you identify as being an individual conducting business, we request the below information:

Full legal name
Tax Identification Number, incl. issued country
Value Added Tax number
Primary residency address
Date of Birth
Country and city of Birth

In addition, you must add the Land Registration Number separately for each property in the extranet.

Transactional data could include:

Consideration received from the booker (without Agoda.com commission and fees/taxes withheld or charged, where applicable)
Agoda commission and fees/taxes withheld or charged, where applicable
Number of bookings
Number of rented days

Reporting Process

Is this a one-time request or a continual reporting obligation?

DAC7 is an annual reporting obligation effective for the reporting period 2023 calendar year. The DAC7 collected data will be reported to the Dutch Tax Authorities by January 31 following the reporting year. For example, we’ll report data by 31 January 2024 for the 2023 calendar year, 31 January 2025 for the 2024 reporting year, and so on.

Where can I find my business registration number, Tax Identification Number (TIN), and Value-Add Tax (VAT) numbers?

As a party conducting business via Agoda, you must report the following numbers.

For an entity:

Business registration number:This is first obtained when you register your business, and in most cases, provided by a chamber of commerce or company registry (the country where your business is registered).
Tax Identification Number (TIN):This is provided by local tax authorities.
VAT number:This is also provided by local tax authorities. Note: TIN and VAT numbers can be the same in some countries. In this case, you would insert this number twice.

For an individual conducting business through our platform and considered a business by Agoda from a tax perspective:

Tax Identification Number (TIN):This is provided by local tax authorities.
VAT number:This is also provided by local tax authorities. Note: TIN and VAT numbers can be the same in some countries. In this case, you would insert this number twice.

We recommend contacting your accountant or local tax advisor if you’re unsure where to find these specific numbers.

Providing data

As a partner who manages multiple properties, do I need to provide data for every property?

As a partner who manages multiple properties, you have to provide data about the individual or company authorized to bind your property named/specified in Agoda’s extranet/platform in the Tax Compliance Information form. In addition, you must add the Land Registration Number, where applicable, separately for each property on the Extranet.

What if I have properties both within and outside the EU?

If you have any properties within the EU listed on Agoda, you’ll fall into the scope of DAC7, and we’ll notify you to update the Tax Compliance Information form, whether or not your property is open for bookings.

To provide you ample time, you have 90 days from the date of our notification to update the Tax Compliance Information form. After the initial notification, we’ll send you two additional reminders to complete the form.

Please note that we will send the notification for each property, and we ask for your kind cooperation to complete the Tax Compliance Information form for each property.

I don’t own the property. I only manage it on Agoda. Do I need to provide my data?

For DAC7 purposes, we collect data about the individual or company with whom we’ve signed contracts with. Thus, if you agreed to our General Terms and Conditions, we still need you to complete the Tax Compliance Information form with the details of the individual or company who signed the contracts for the property listing.

Sharing Data

Will you share my information? And if so, with whom?

Yes. Agoda has to report information about partners (i.e. business entities and individuals conducting business through our platform, as well as business transactions executed via our platform) to the Dutch Tax Authorities (DTA). The DTA will in turn share this information with the tax authorities from other EU Member States.

If I remove my property from Agoda, will my information still be shared?

We must share all data about our partners who make transactions via Agoda with the Dutch Tax Authorities. If you made transactions within a reporting year and decided to close the property for bookings, your data will still be shared with the Dutch Tax Authorities for DAC7 purposes unless you fall under one of the following exemptions:

More than 2,000 bookings with unique booking numbers per property, per reporting year
You’re a publicly listed company or are majority (50%+) owned by a publicly listed company
You’re a government entity

What happens if I don’t share my data?

Under DAC7 enforcement rules for non-compliant partners, where the Seller does not provide the required information after two reminders following the initial notification by the Platform, but no earlier than 60 days from notification date, the Platform is obliged to take certain actions which may include closing the account, preventing re-registration on the platform, or withholding payment until the required information is provided.

Thus, as noted above, we provide you 90 days from notification date to complete the Tax Compliance Information Form, with two additional reminders. If the form is not completed within this timeframe, your EU-based properties may either be temporarily suspended and/or payment to you may be withheld. You’ll still have to honor any existing reservations, but you won’t be able to receive any new ones.

We encourage you to complete the Tax Compliance Information Form for your EU-based property as soon as possible to avoid temporary suspension from the platform and/or the withholding of payments. Please note that in cases where we have withheld payment due to an incomplete EU DAC7 Tax Compliance Information Form, we will resume payment upon completion of this form. Please allow up to 24 hours for the system to be updated.

How would my data be processed?

For more info on how we process your personal data, please read our privacy notices:

Glossary of Terms

Entity: legal person or legal arrangement, such as a corporation, partnership, trust or foundation. An entity is a related entity of another entity, if either entity controls the other entity, or the two entities are under common control. For this purpose, control includes direct or indirect ownership of more than 50% of the vote and value in an entity. In indirect participation, the fulfilment of the requirement for the holding of more than 50% of the right of ownership in the capital of the other entity shall be determined by multiplying the rates of holding through the successive tiers. A person holding more than 50% of the voting rights shall be deemed to hold 100%.

Individual: physical person conducting business through our platform and considered as a business by Agoda from a tax perspective.

List of EU member states:

Austria
Belgium
Bulgaria
Croatia
Cyprus* *the areas of the Republic of Cyprus in which the Government of the Republic of Cyprus exercises effective control
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
The Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden