What is DAC7?

DAC7 is an EU directive that requires digital sales platforms, such as Emmy, to collect and report certain seller information to tax authorities.

By law, Emmy must collect and report tax-related information from sellers whose sales volume or earnings exceed a specific threshold. If you meet these conditions, you are required to provide the information needed for DAC7 reporting.

The DAC7 legislation came into force on January 1, 2023, and reporting must be done annually.

The purpose of DAC7 reporting is to:

• ensure that income earned on digital platforms is reported correctly
• increase tax transparency
• ensure equal tax treatment for all sellers

Why does Emmy request your personal data?

As a digital sales platform, Emmy is legally required to identify its sellers and report the required information when:

• your sales exceed €2,000, or
• you sell at least 30 items during a calendar year

We collect personal data because:

• the DAC7 directive requires it
• Finnish tax legislation requires reporting of sales data
• we want to ensure a safe and reliable service for all users

What personal data does Emmy collect?

We only collect data required by law:

• name
• address
• date of birth
• personal identification number (Tax ID for non-residents)

We collect and store your personal data in accordance with GDPR requirements and use it solely to fulfill our legal reporting obligations.

How is your data used?

Your personal data is used for:

• verifying your identity
• reporting sales income to tax authorities (DAC7 reporting)
• ensuring the safety and reliability of the service

Your data will not be used for other purposes without a valid reason.

What happens if you do not provide DAC7 information?

We will send you two reminders to complete the required DAC7 information.

To meet our legal obligations, we ask you to add the missing information in the Emmy seller portal by May 22, 2026.

Please note that if the requested information has not been added by the due date, we are legally required to suspend payouts of your sales proceeds starting from May 29.

Payouts will resume on the last business day of the month once the required information has been added to the seller portal no later than the 22nd of the payout month.

For example:

• If you do not provide your information by May 22, payouts will be suspended from May 29.
• If you provide your information by June 22, payouts will resume on June 30.
• If you provide your information by July 22, payouts will resume on July 31.

How does DAC7 affect you as a seller?

For most Emmy sellers, DAC7 does not create additional burden.

• Emmy handles the reporting on your behalf
• you only need to provide the requested information if the conditions are met
• you gain better visibility into your sales income

Do you need to report your sales income for tax purposes?

Your sales income may be taxable depending on your situation.

DAC7 reporting means that:

• your data is automatically submitted to tax authorities
• taxation can be handled correctly without additional clarification
• you avoid potential back taxes or discrepancies

Is your personal data handled securely?

Yes. Emmy processes personal data in accordance with data protection laws.

• your data is handled confidentially
• it is used only to fulfill legal reporting obligations
• security is ensured through appropriate technical and organizational measures

Summary: Why is personal data required?

Collecting personal data is based on DAC7 regulation and tax legislation.

It enables:

• compliance with the law
• accurate and transparent taxation
• a safe selling experience on Emmy

Questions about DAC7 reporting or personal data?

Our customer service is happy to help:

Email: info@emmy.fi
Phone: +358 50 467 8628 (Mon–Fri 9:00–15:00)