DAC7 is an EU law aiming to improve tax cooperation between EU member states, including transparency on revenue 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”) must report information about our partners — business entities and individuals that conduct business through our platform and business transactions executed via our platform — to the Dutch tax authorities (DTA). The DTA will then share this information 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 the local taxes that you charge your guests. However, we do expect local tax authorities to use the data provided by digital platforms to evaluate the validity and completeness of your taxes. They may also pre-fill parts of your tax return based on the DAC7 data received from Agoda. 

Updating Tax Compliance Information Form 

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

A Glossary of Terms is included at the end of this article for your reference. 

How to access the Tax Compliance Information Form 

For Hotel Properties:  

1. Navigate to YCS >> Settings >> Tax Compliance. 
2. Fill in the necessary information on the Tax Compliance page to complete the form.

For Hosts (Non-Hotel Accommodations):  

1. Navigate to Host Manage >> Bookings & Earnings >> View Bookings 
2. This will redirect you to YCS. Click on Settings >> Tax Compliance
3. Fill in the necessary information on the Tax Compliance page to complete the form

For properties under Key Accounts or supplied by Third Parties/Super Aggregators: You will receive an email from Agoda including the link to our Tax Compliance Information Form. 

Key information 

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

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

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

• Full legal name 
• Tax Identification Number, including 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 YCS. 

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 from the reporting period of the 2023 calendar year. The collected data will be reported to the Dutch Tax Authorities (DTA) by January 31 of the year that follows the year of reporting. For example, Agoda will report data for the 2023 calendar year by January 31, 2024; for the 2024 calendar year by January 31, 2025; 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 (in the country where your business is registered). 
• Tax Identification Number (TIN): This is provided by the local tax authorities. 
• VAT number: This is also provided by the local tax authorities.  

Note: TIN and VAT numbers can be the same in some countries. In this case, please insert the same number in both fields. 

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

• Tax Identification Number (TIN): This is provided by the local tax authorities. 
• VAT number: This is also provided by the local tax authorities.  

Note: TIN and VAT numbers can be the same in some countries. In this case, please insert the same number in both fields. 

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

You can validate your TIN/VAT numbers in the TIN & VAT Formats section.

Providing data

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

You must provide data about the individual or company authorized to bind your property and that is named in the Tax Compliance Information form on YCS. 

If you are a partner with multiple properties, you must add the Land Registration Number, where applicable, for each property on YCS. 

If you are a host (non-hotel accommodation) with multiple properties listed on Agoda under the same Member ID, then you need to provide the information only once for any one of your properties. Agoda will then use the same information for reporting purposes for all the properties tagged under that Member ID. If you input information for multiple properties under the same Member ID, Agoda will only use the latest information which was entered during the reporting period. 

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

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

To provide ample reporting time, you will 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 that receives a notification. 

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 Agoda has a signed contract. 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 contract for the property listing. 

Sharing Data

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

Yes. Agoda must report information about our 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 are a publicly listed company or are majority (50%+) owned by a publicly listed company.
• You are 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 from Agoda, but no earlier than 60 days from notification date, Agoda is obligated 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 with 60 days from the 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 may be withheld. You will still be expected to honor any existing reservations. 

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 will my data be processed? 

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

• Agoda Business Partners Privacy Policy 
• Agoda NHA Host Privacy Policy 

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 

List of EU territories: 

• Åland Islands 
• Azores 
• Canary Islands 
• French Guiana 
• Gibraltar 
• Guadeloupe 
• Madeira 
• Martinique 
• Mayotte 
• Réunion 
• Saint Martin