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What you'll get from this article:
An understanding of the new DAC7 regulations
Our responsibilities and yours with regard to DAC7
A list of information we’ll need to request from you
DAC7, Just Eat, and you
What is DAC7?
From 1 January 2025, Just Eat Takeaway.com - as a digital platform - will have to comply with new tax due diligence and reporting requirements. Based on these new rules, commonly known as DAC7, Just Eat Takeaway.com will be required to collect, verify and share information with local tax authorities about sellers (any partners who sell goods or provide delivery services via our platforms) operating on Just Eat Takeaway.com's platforms. These new rules will help tax authorities within the EU gain a better understanding of the income generated from activities carried out via digital platforms. Check the official tax directive.
What does this mean for you?
Due to this new legislation, Just Eat Takeaway.com is required to request data from its partners and share it with local tax authorities in order to be compliant.
What data do we need from you to comply with DAC7?
- TRN or PPS
- CRO
- VAT number
- Revenue and Consideration Received = The revenue that you have earned with completed orders that were generated via our platform
- Fees or commissions withheld = All charges that we have invoiced you
- Taxes withheld = All taxes that we have applied on the charges that we have invoiced you
- Number of activities = Number of completed orders that were generated via our platform
How we are going to use this data?
We will exchange this data with the local TAX authority. When this is done we will inform you with a copy of the data that has been shared. The data will be shared annually with the TAX authorities.
Why do we need this information from you?
We need this information from you to be compliant. Compliance is a very important issue for Just Eat TakeAway.com. Failure to do so puts us at risk of fines from local authorities.
How do I know if my entity/company has a taxable presence in another EU Member State?
- Example 1: Restaurant Owner (individual) runs a company via a one-man business (proprietorship) by having a restaurant in Country A. Restaurant Owner also runs the company by having a restaurant in Country B for which no local proprietorship is registered in Country B. Company in country A has taxable presence in Country B.
- Example 2: Restaurant Owner runs a company via a legal entity (e.g. BV, GmbH, SA) in Country A. The legal entity in Country A is the shareholder of a legal entity in Country B. The legal entity in Country B has a restaurant in Country B. Company in country A does not have taxable presence in Country B.
- Example 3: Restaurant Owner runs a company via a legal entity (e.g. BV, GmbH, SA) in Country A. The legal entity in Country A has a restaurant in Country B for which no separate (local) entity is incorporated in Country B, meaning the restaurant is operated as part of the company of the legal entity as located in Country A. Company in country A has taxable presence in Country B.
