DAC7 is almost always discussed from the seller's point of view: what ANAF, Romania's national tax administration, finds out about them. There is, however, the other end of it, with far heavier obligations and fines up to ten times higher. If you operate a marketplace, an accommodation platform, a services platform or a course platform, the reporting obligation is yours, and it starts well before 31 January.
Under Annex No. 5 to the Tax Procedure Code, a reporting platform operator is any operator, other than an excluded operator, with tax residence in Romania or in another Member State, or which, without such residence, meets the nexus criteria set out by law. The obligation applies in respect of reportable sellers who carry out relevant activities through the platform.
Platforms that do no more than process payments connected with a relevant activity, simply list or advertise the activity, or redirect users to another platform, stay outside the obligation. So does an excluded operator, which demonstrates to the authority each year, convincingly, that its entire business model has no reportable sellers. Everyone else reports, annually, by 31 January.
Residential and commercial property, including parking spaces, let through the platform in exchange for consideration. This covers accommodation platforms, for which the address of each property and the number of days let are also reported.
Work carried out at a user's request, online or in person, regardless of whether there is a subordination relationship between the seller and the platform. This covers services platforms, freelancing platforms and, in certain configurations, course or streaming platforms.
The classic marketplaces, from new products to second-hand goods. For sellers of goods there is an exclusion rule: under 30 relevant activities and under the equivalent of EUR 2,000 in a reporting period, the seller is not reportable.
Any means of transport, which includes car-sharing platforms and peer-to-peer rental platforms. The reporting rules are the same as for the other categories.
The January reporting is the last step. Before it, the operator must carry out the due diligence procedures set out in Annex No. 5: collecting information on each seller, verifying it by the means available, establishing the state of residence, and identifying reportable and excluded sellers. As a rule, the procedures must be completed by the end of the reporting period, which means the platform has to have run them throughout the year.
The practical consequence is that DAC7 obligations are not a return, but a function of the product. Registration forms must collect, from the outset, the tax identification number, the address and, for property, the cadastral data. The system must distinguish between individuals and legal entities, count relevant activities per seller and aggregate consideration by quarter. Without these fields, the January reporting cannot be built retroactively.
The law also provides for an enforcement mechanism against a seller who does not cooperate: after two reminders, the operator must close the account and prevent re-registration, or withhold payment of the consideration until the information is supplied. This is an obligation, not a commercial option, and its absence from the platform's terms and conditions creates a risk that founders discover late.
Failure to comply with the reporting obligations carries a fine of between 20,000 and 100,000 lei. For operators from outside the Union who should register in a Member State and do not, the penalty may be repeated, and the competent authority asks providers of electronic communications networks or services to block access to the site or application until the obligation is met.
For third-country operators already registered in Romania who do not report, the law provides for revocation of the registration after two reminders, within the set time limits. The commercial effect of any of these measures far exceeds the fine: a platform whose access is blocked, or whose registration is revoked, loses its market.
There is also an indirect risk. The reported data reach the tax authorities of all Member States and trigger checks on sellers, who then come back to the platform with requests for information and disputes over the amounts reported. An inaccurate report causes problems not only with ANAF, but also with the platform's own users.
Does the platform facilitate connecting sellers with users for a relevant activity, in exchange for consideration? Or does it merely process payments, list, or redirect? The answer, documented legally, decides whether the rest applies.
Each type of transaction on the platform falls, or does not fall, within one of the four relevant categories. Mixed platforms usually also have activities outside the scope; the separation has to be made in the data, not in the presentation.
Tax identification number, address, status as an individual or a legal entity, financial account, and, for property, the address and the days let. Collected at registration and at each transaction, not requested in January.
The due diligence procedures for verifying the data and establishing each seller's state of residence, with the method used and the results documented.
The two reminders, then closing the account or withholding payment, set out expressly in the platform's terms and conditions and built into the flow. Without them, the obligation remains unmet regardless of users' goodwill.
The information return, by 31 January, for the preceding year, with data on the operator and on each reportable seller. Where several operators have the same obligation for the same information, the law allows double reporting to be avoided, subject to the conditions set out.
A record of the data reported, by seller and by year, for the moment when users checked by the tax authority ask for explanations or dispute the amounts. This is the document that protects the platform in both directions.
There is no size threshold for the operator. The thresholds concern sellers of goods, not the platform.
Due diligence is carried out throughout the reporting period. Missing data cannot be reconstructed for transactions already completed.
The law requires it, after two reminders, as an alternative to withholding payment. The platform's terms must provide for it.
That is precisely when the obligation to register in a Member State arises, and failing to meet it can lead to access to the site or application being blocked.
If the platform allows sellers to be connected with users for a relevant activity, in exchange for consideration, and you have tax residence in Romania, yes, unless you are an excluded operator. Platforms that do no more than process payments, simply list or advertise the activity, or redirect users to another platform, fall outside the obligation.
Under Annex No. 5 to the Tax Procedure Code: rental of immovable property, including residential and commercial property, personal services, sale of goods, and rental of any means of transport, all carried out in exchange for consideration. This definition covers product marketplaces, accommodation platforms, car-sharing platforms, services platforms, and platforms for courses or online events.
Identification data, the address, the tax identification number and the issuing state, the VAT number and the trade registry (registrul comertului) registration number for legal entities, the identifier of the financial account into which payments were made, the consideration paid or credited and the number of relevant activities, the fees and commissions withheld, and, for property, the address of each property and the number of days let.
31 January of the year following the calendar year in which the seller was identified as a reportable seller. The reporting is done annually, through the dedicated information return, and before it the operator must have completed the due diligence procedures for collecting and verifying the data.
The law provides for exactly this situation: after two reminders sent to the seller, the operator must close their account and not allow them to re-register on the platform, or withhold payment of the consideration until the information is supplied. This is not a commercial option, but an obligation of the operator.
A fine of between 20,000 and 100,000 lei for failing to comply with the reporting obligations. For operators from outside the Union who do not register, blocking of access to the site or application is added, requested from providers of electronic communications networks and services, and for those registered in Romania who do not report after two reminders, revocation of the registration.
Informative material, updated on 18 September 2026. It does not constitute legal or tax advice; individual situations must be assessed on their own facts.
For the seller's perspective on these same reports, see the analyses on online sales and on short-term letting. Assistance provided to companies is described under corporate taxation.
An initial discussion establishes whether the platform falls within the scope of reporting, what fields are missing from the product for the due diligence procedures, and how to build the terms and the enforcement flow required by law, before the first reporting deadline.