DAC7 Reporting in Denmark: Skat’s Rules for Platform Operators

ByRegReportingDesk
RegReportingDesk card: Skattestyrelsen, Danish Tax Agency, Denmark

Skattestyrelsen’s current DAC7 reporting materials set out the filing mechanics described below. The statutory requirements remain based on skatteindberetningsloven section 43 and executive order no. 1253 of 6 September 2022, as amended. DAC7 reporting in Denmark covers platform operators whose sellers rent out property or means of transport, sell goods or provide personal services. The next file, for calendar year 2026, is due by 31 January 2027. The guide also says it will no longer be reissued every year: a new version appears only when there are changes or clarifications.

The Danish implementation adds its own mechanics to the EU directive. Files go in as UTF-8 CSV through TastSelv Erhverv. A file that fails Skattestyrelsen’s validation goes back in within 14 days. Holiday-home platforms can add BFE numbers and gross rental income that Skattestyrelsen uses to pre-fill Danish owners’ income, with similar optional fields for vehicle rentals, and sole proprietorships can opt in as reporting platform operators. Each of those points changes what a filing team builds and tests before January.

Related reading: DAC7 Reporting for Luxembourg Platform Operators: Who Reports, What Data, and When

The DAC7 calendar for the 2026 reportable period

The dates come from executive order no. 1253 of 6 September 2022 (bekendtgørelse nr. 1253, “the executive order” below), the Tax Reporting Act (skatteindberetningsloven) and the deadline table in section 2 of the guide.

  • Within 8 days of becoming a reporting platform operator: registration with Skattestyrelsen (section 49(1) of the executive order). Changes to registered details follow the same 8-day window (section 49(7)).
  • 31 December 2026: seller due diligence for the 2026 reportable period completed (section 37(1)).
  • 31 January 2027: the deadline for the 2026 annual file and, where applicable, a nil report. Each reportable seller must be notified before the relevant report is filed and in any event no later than 31 January (guide sections 1.5 and 2; skatteindberetningsloven section 53 a).
  • 14 days after delivery of Skattestyrelsen’s validation response: resubmission of a filing that failed validation (guide section 2, citing section 54(6) of skatteindberetningsloven).
  • End of March 2027: annual tax statements are produced; the guide recommends that a late filer contacts Skattestyrelsen before sending the file.
  • Five years: retention of the basis for each report (guide section 1.7).

31 January 2027 is a Sunday. Neither section 40 of the executive order nor the guide’s deadline table moves a weekend deadline to the next working day, so my working assumption is Friday 29 January 2027 as the last safe filing day. Skattestyrelsen in turn has two months from the end of the reportable period, so until the end of February 2027, to pass the data to other member states under Article 8ac(3) of the amended Directive on Administrative Cooperation.

DAC7 is Council Directive (EU) 2021/514 of 22 March 2021. It amended Directive 2011/16/EU on administrative cooperation in the field of taxation by adding Article 8ac and Annex V, and Annex V carries the operative rulebook: definitions, due diligence procedures, the reporting content and the enforcement measures member states must have in place. Article 2 of the amending directive required member states to apply the rules from 1 January 2023, and Article 8ac(3) sets the first exchange for reportable periods from that date.

Denmark implemented the rules in two layers. Section 43 of skatteindberetningsloven (consolidated as lovbekendtgørelse nr. 1059 of 21 August 2025, as later amended) allows the Minister for Taxation to set rules on platform operators’ reporting of rentals of immovable property, personal services, sales of goods and rentals of means of transport, including the seller identification procedure and a duty to close a seller’s account or withhold payment where the seller does not supply the required information. Executive order 1253 was issued under that provision. It entered into force on 1 January 2023 and applies to reporting on calendar year 2023 and later (section 58).

The order has been amended three times. Executive order no. 1142 of 28 August 2023 added the optional Danish fields for holiday homes and vehicles, with effect for the 2023 calendar year onwards. Executive order no. 52 of 16 January 2024 opened DAC7 reporting to businesses that meet the operator conditions except that they are not entities, which in practice means sole proprietorships; the guide’s summary confirms that it also covers sole proprietorships that have chosen to register voluntarily. Executive order no. 1159 of 9 September 2025 took effect on 1 January 2026 and implements parts of Directive (EU) 2023/2226 (DAC8) for platform operators: it added a definition of an identification service (section 25 a), repealed section 30(1), inserted section 46(1), no. 4 for reporting on 2026 onwards, and amended sections 35, 49(4) and 51(5).

The guide is subordinate to that text, and it says so in its introduction: where the guide departs from the legislation or from the tax administration’s view of practice in Den juridiske vejledning, filers follow the legislation and Den juridiske vejledning. A control set built only from the guide’s lists can miss a rule. The place-of-birth fallback for an individual seller without a TIN sits in section 28 of the executive order, and the guide’s own data list in section 1.4.1 does not repeat it.

The EU layer is moving as well. On 24 June 2026 the Commission proposed a recast of the DAC that, in its own announcement, would remove reporting obligations on more than 10 million sellers, particularly private sellers of second-hand goods. Our analysis of the 2026 EU tax simplification package and the DAC recast covers the proposal. It has gone to the Council and the European Parliament, and the 2026 Danish file runs on the thresholds in the current executive order.

Which platform operators report to Denmark

Section 5 of the executive order defines two kinds of reporting platform operator. The first is tax resident in an EU member state or, failing that, is incorporated under the law of a member state, has its place of management there, or has a permanent establishment there and is not a qualified non-Union platform operator. The second has none of those EU links but facilitates relevant activities by sellers resident in the EU, or rentals of property located in the EU, provided it is not a qualified non-Union platform operator.

The trigger is the seller contract. Section 1.1.1 of the guide explains that a company can be a reporting platform operator without running the platform software itself, because the duty attaches to the agreement under which the seller’s service, asset or product is made available through a digital platform. Skattestyrelsen’s DAC7 Q&A puts it the same way: it is not decisive whether the platform operator owns the platform. On that reading, an agency that contracts with owners and lists their properties through software it licenses has to test its own position, whatever the software’s owner does.

An operator that meets the EU conditions in more than one member state chooses one of them and informs the others (section 48), and guide section 1.3.2 asks an operator that has chosen another member state to tell Skattestyrelsen which one. A non-EU operator that picks Denmark for its single EU registration first obtains a CVR or SE number through virk.dk (form 40.110, or 40.112 in English) and then registers for DAC7 on form 03.091, according to guide section 1.3.1.1. Skattestyrelsen allocates the individual identification number and notifies the other member states (section 51(3)).

Two edges of the perimeter work differently in practice. An operator whose entire business model has no reportable sellers can be an excluded platform operator, but only after demonstrating that to Skattestyrelsen upfront and every year (section 4); Skattestyrelsen’s registration page points such operators to form 03.090. At the other edge, a sole proprietorship falls outside the definition of platform operator because it is not an entity, yet since executive order 52/2024 it may elect to report on property and transport rentals. Once it opts in, it takes on the due diligence chapter, the 31 January deadline, the seller notice and registration, without the 8-day registration deadline (section 46(4) and (5)).

Reportable sellers and the four exclusions in section 16

A seller is any platform user, individual or entity, registered on the platform at any point in the reportable period who carries out a relevant activity (section 13). The relevant activities are rental of immovable property, including parking spaces, personal services, sale of goods, and rental of any means of transport (section 9). Activity carried out as an employee of the operator or of a related entity is outside (section 9(2)). Only active sellers count: those who carried out a relevant activity, or were paid or credited consideration for one, during the period (section 14).

Section 16 then removes four groups from reporting:

  • governmental entities;
  • entities whose shares are regularly traded on an established securities market, and entities related to them;
  • entities for which the operator facilitated more than 2,000 rentals of the same property during the period;
  • sellers with fewer than 30 sales of goods and total consideration of no more than EUR 2,000 during the period.

The goods exclusion is two cumulative conditions. A seller with 12 sales worth EUR 2,400 is reportable, and so is a seller with 31 sales worth EUR 900. The rental exclusion has its own limits: it applies only to entity sellers and counts rentals per property, so an individual host cannot fall under it however busy the listing. Where an operator relies on the 2,000-rental count for an entity, section 36(2) requires supporting evidence that the property is owned by the same owner.

Guide section 1.1.2 adds a Danish list of persons whose sales are not reported: the reigning monarch and spouse, certain members of the royal house, foreign diplomatic missions in Denmark, diplomatically accredited persons, and mission staff and household members who are not Danish citizens. The operator needs documentation that the exemption applies, and the guide names the identity cards issued by the Ministry of Foreign Affairs as the evidence for diplomatic staff. The VAT side of marketplace selling runs on separate rules, covered in our guide to EU e-commerce VAT, OSS and IOSS obligations.

Registration on virk.dk before the first file

Registration comes first, and the guide states plainly that no report can be filed until it is in place (section 1.3). The duty to register arises when the company first enters into an agreement with a seller to facilitate a relevant activity. Section 49(1) of the executive order sets the deadline at 8 days after the business enters into status as a reporting platform operator, and guide section 1.3 cites the same 8 days from the general tax reporting executive order.

For an operator with a CVR or SE number, the route is form 03.077 on virk.dk: log in with MitID, enter the start date of the activity and the activity types, and confirm. Skattestyrelsen issues a registration certificate, visible in TastSelv Erhverv under “Profil- og kontaktoplysninger”, and follows up through Digital Post with the reporting duties and deadlines (guide section 1.3.1). The same eight-day discipline runs through other Danish third-party returns; our guide to cooperative capital distributions reporting to Skat under section 30 walks through the general version.

Doubt does not stop the clock. Section 49(3) says uncertainty about whether a business is a reporting platform operator does not exempt it from registering, and the registration must then come with an explanation of the business, after which Skattestyrelsen decides. Guide section 1.3.3 turns that into a practical option: register as “i tvivl” (in doubt) and let Skattestyrelsen assess the case. A late registration exposes the operator to an order to register within a set deadline and to daily coercive fines until it complies (section 55).

A quiet year differs from a closed business. An operator that temporarily has nothing to report can stay registered by telling Skattestyrelsen there is nothing to report for the period (section 49(8)). Guide section 1.2.1 calls this a nil report (nulindberetning) and requires one by 31 January from a registered operator with no reportable sellers for the calendar year, with MSG_MESSAGE_TYPE_INDIC set to DPI403 in the Message row and DOC_TYPE_INDIC set to OECD1 in the platform operator row.

Seller due diligence before 31 December

For an individual seller, the operator collects first and last name, primary address, every TIN issued by an EU member state together with the issuing state, the VAT number where there is one, and date of birth (section 28; guide section 1.4.1). For a Danish individual the TIN is the CPR number, and where a seller has no TIN the order requires the place of birth. Sole proprietorships and personally owned small businesses (personligt ejet mindre virksomhed, PMV) are reported as individual sellers. An entity seller supplies its legal name, registered address, every EU-issued TIN (the CVR or SE number for a Danish company), its VAT number where available, its business registration number and any EU permanent establishment through which it carries out relevant activities (section 29; guide section 1.4.2).

The guide stresses the plural: the operator is obliged to collect and report every TIN from other EU countries, so a CPR number does not complete the record of a seller who also holds a foreign TIN. Section 1.4.4 gives a concrete trigger for the enhanced procedure. A seller who gives a foreign address, for themselves or for a rental property, while supplying only a Danish TIN should ordinarily also have a foreign one. In that case the operator contacts the seller, asks for any incorrect data to be corrected and asks for reliable evidence from an independent source, such as a valid identity document issued by a public authority.

Timing follows the directive. Due diligence for a reportable period is complete by 31 December of that period (section 37(1)). Sellers already on the platform on 1 January 2023, or on the date the business became a reporting platform operator, have to be covered by 31 December of its second reportable period (section 37(2)). Earlier work can be relied on where the data was collected and verified or confirmed within the last 36 months and the operator has no reason to think it has become unreliable (section 37(3)). Verification uses the operator’s own records and any free electronic interface a member state or the EU offers for checking TIN or VAT number validity (section 31), and the guide points to the Commission’s TIN check tool.

The enforcement step is mechanical. If a seller has not provided the required information after two reminders following the first request, and at least 60 days have passed, the operator closes the seller’s account and prevents re-registration, or withholds the consideration until the information arrives (section 47). According to guide section 1.4.3, existing contracts can run on after an account is closed but cannot be changed or extended. A third party can carry out the checks, and the obligations stay with the reporting platform operator (section 38).

The CSV file behind DAC7 reporting in Denmark

Section 3.2 of the guide requires each report to be uploaded as a CSV file in UTF-8 format, and the guide describes no XML route. Skattestyrelsen publishes a CSV template and an Excel tool that runs only on a Windows PC to build the file (Bilag 4). That sets DAC7 apart from Skattestyrelsen’s CESOP-DK channel for payment service providers, which takes XML files; see our CESOP reporting guide for that return. The DAC7 file is organised in row types (Bilag 1): a Message row, a PO_Platform_Operator row, seller rows (RS_IND_Individual_Seller and RS_ENT_Entity_Seller), one activity row type per relevant activity (ACT_Immovable_Property, ACT_Sale_Of_Goods, ACT_Personal_Services, ACT_TR_Transportation_Rental), and the AD_ and AG_ rows used when one operator reports for another.

Activity rows carry quarterly figures: the number of activities for which consideration was paid or credited, the consideration, the fees or commissions the operator withheld or charged, and any tax withheld (guide sections 3.1.2, 3.1.4 and 3.1.5). All three sections also ask for the bank registration and account number where available. Under section 46 the financial account identifier is reported where the operator has it and the seller’s member state of residence has not said it does not want it, and Skattestyrelsen publishes the list of member states that have declined it (section 46(2)). Consideration paid in a fiat currency is reported in that currency (section 45). Property rows add the address, the cadastral number or equivalent where it exists and, where available, the number of rental days and the property type.

For property rentals the guide works through five examples of where fees end and consideration begins, and the line falls at who buys the extra service. On a 10,000 kroner rental with a 2,000 kroner intermediary fee, cleaning that the operator performs and charges 700 kroner for is a fee, so the seller’s consideration is 7,300 kroner and the fee 2,700 kroner. If the tenant buys the same cleaning, the consideration stays at 8,000 kroner and the fee at 2,000 kroner (guide section 3.1.2, examples 2 and 3). For services and goods, the guide reads “gebyr” broadly, as every cost the seller pays the operator for facilitating the activity, whether a fixed price or a percentage.

Placeholders have a narrow role. Guide section 3.1.7 permits dummy values in mandatory fields only where the operator has carried out the full due diligence procedure, including the enhanced steps, and still failed to obtain the data. The values tell Skattestyrelsen the item is missing, and inserting them does not release the operator from the duty to obtain and report the information.

An operator whose file exceeds 10 MB splits it (guide section 3.6). Each file then needs its own MSG_MESSAGE_REF_ID, because a reference used twice gets the file rejected. In the follow-up files the platform operator row is resent with DOC_TYPE_INDIC OECD0 and may reuse the same PO_DOC_REF_ID, while every seller row is coded OECD1 with a unique RS_DOC_REF_ID.

Danish fields for holiday homes and vehicle rentals

Executive order 1142/2023 inserted section 46(3), which lets operators report data the directive does not ask for. For a seller renting out property covered by section 15 O of ligningsloven (the Tax Assessment Act), the operator may report the property’s BFE number and the calendar year’s gross rental income. For rentals of means of transport, it may report the asset type by reference to section 15 R of ligningsloven, the vehicle registration number and the gross rental income. The fields are optional for the operator, and their purpose is pre-filling: guide section 3.1.6 says they exist so that Skattestyrelsen can keep pre-filling income from Danish sellers who rent out holiday homes and, in time, from Danish sellers who rent out vehicles.

The conditions attached to the fields come from Danish rules, so they have to be built as Danish-specific checks. A BFE number may be given only for a property located in Denmark with holiday-home or flex-home status, and both the BFE number and the gross rental income must be present (guide section 3.1.6.2). Gross rental income is the total rent to the owner, including separately paid charges such as utilities and cleaning but excluding the operator’s commission, and it belongs to the income year in which the rental period falls; a rental that runs across the new year is reported in one income year without splitting, either the year the rental starts or, where the owner is settled in arrears, the year the rent is paid out. The guide asks for the same amount to be reported in every submission about a property, including reports on lessors who did not enter into the same intermediary contract for the property, and where the operator knows the property was sold during the calendar year it recommends leaving the optional fields out and reporting only the consideration and fees for the relevant quarters. For vehicles, the asset type is coded CAT001 for motor vehicles and trailers, CAT002 for pleasure boats and CAT003 for other means of transport (guide section 3.1.6.1).

One condition goes to the deduction itself. For the higher basic deduction (forhøjet bundfradrag) to be available, the reporting platform operator and the owner have to be independent. An operator that rents out its own private holiday home through its platform, or one belonging to a spouse, family member or close friend, still reports the rental but cannot use the BFE number and gross income fields (guide section 1.4.5). For property reported without a BFE number, guide section 3.1.2 makes the higher deduction for each lessor conditional on all lessors being reported, and section 1.4.5 asks for every seller named on the contract to be included.

Submitting through TastSelv Erhverv: two validation steps

Access depends on two things: registration through the form on virk.dk for at least one activity category, and either MitID Erhverv with an administrator appointed for the area “Skatter og afgifter” or a TastSelv code for TastSelv Erhverv (guide section 4.1). Staff then need one of two DAC7 rights, “Platformsøkonomi indberetter” or the read-only “Platformsøkonomi indberetter læseadgang”. An adviser or other business filing on the operator’s behalf must be enrolled in the revisorordning in TastSelv Erhverv (guide section 4.1.1).

The first validation step only checks format. After choosing “Indberet via fil”, the calendar year and the CSV, the upload runs through a format check. If it fails, nothing has been filed: a corrected file has to be uploaded before the report can be submitted, and a validation report listing the errors can be downloaded from the reporting page (section 4.2.4). If it passes, the operator presses “Indberet”, and the guide warns that this approval is not the file’s final validation status (section 4.2.5).

The final status appears later in the overview “Se indberetninger”. For larger files, loading can take several hours, and the guide recommends checking the next day that the report appears in the overview. The filing time is the timestamp on the receipt, which is the point that matters on deadline day (section 4.2.6). If the file fails validation, Skattestyrelsen requires resubmission no later than 14 days after delivery of its validation response.

Referring reports when two operators share a platform

Where two reporting platform operators have overlapping activities and access to the same seller data, they can agree that one reports for both. The Danish file handles this with a flag and two row types (guide section 3.5). The operator that reports for both lists the other in an AD_Assumed_Platform_Operator row. The operator being reported for sets PO_ASSUMED_REPORTING to SANDT in its own platform operator row and gives the reporting operator’s details in an AG_Assuming_Platform_Operator row.

The operator that does not report still files something. Guide section 1.1.1 calls it a henvisende indberetning (referring report): the upload process is the same, and the file contains different and fewer data. The exemption in section 40(2) of the executive order depends on the operator being able to document that the same information has been reported by another reporting platform operator, in Denmark or in another member state. The guide places the responsibility for a clear and valid agreement on the reporting allocation on the two operators.

Corrections, deletions and late files

Section 5 of the guide sets the codes. Corrections and deletions of seller or activity data use message type DPI402, with DOC_TYPE_INDIC OECD2 for a correction and OECD3 for a deletion, and each changed row points to the original through CORR_DOC_REF_ID. The platform operator data stays identical and is never deleted, and a correction file cannot also carry new information.

Some fields cannot be corrected in place. A change to a holiday home’s BFE number or a vehicle’s registration number requires deleting the original and sending a new initial report. The same applies to an individual seller’s TIN, except that where the initial report carried a BFE number the TIN change is made through a correction (OECD2) (guide section 5). Where a seller had more activity than the first file showed and the optional Danish fields were not used, guide section 5.1 has the activity updated through a correction row, and a missing rental address goes on a new activity row linked to the seller in the correction report.

Corrections of accepted reports are due as soon as the error is found (guide section 1.6), and the seller notice duty in the deadline table covers new reports, corrections and deletions as well as the original file. A report filed against the wrong CPR or CVR number is treated as a potential GDPR breach: the operator informs Skattestyrelsen immediately, describing the suspected breach and its scope, and Skattestyrelsen may have to notify Datatilsynet and delete data from the person’s tax information (guide section 1.8.1).

Late filing runs into the annual tax statements, which are produced at the end of March. Where the deadline has been missed and the statements have already been produced, the guide recommends contacting Skattestyrelsen before sending the file, and offers help with input for letters to customers about the tax consequences (guide section 2).

Records, accountability and the fine scale

The guide requires the basis for each report to be kept for five years, citing section 56(1) of skatteindberetningsloven, which ties retention to the Bookkeeping Act’s rules for accounting material (guide section 1.7). An operator subject to bookkeeping rules also reconciles the reported data with its accounts. Responsibility for a correct report stays with the reporting company whether its own staff or an external provider prepares the file (guide section 1.8).

The executive order’s penalty chapter reaches the operator that intentionally or with gross negligence fails to carry out due diligence, register or report on time, or that reports incorrect, misleading or incomplete information (section 56(1)), and the non-EU operator that facilitates relevant activities by sellers resident in Denmark, or rentals of property located in Denmark, without registering in time (section 56(2)). Executive order 52/2024 added a fine provision for businesses that opt in under section 46(4) and intentionally or with gross negligence report incorrect, misleading or incomplete information (section 56(4)).

Section 1.8 of the guide sets fine amounts by the number of reports: DKK 5,000 for 1 to 1,000 reports, DKK 10,000 for over 1,000 up to 10,000, DKK 20,000 for over 10,000 up to 100,000, DKK 40,000 for over 100,000 up to 1,000,000, and DKK 80,000 above 1,000,000. For daily coercive fines, it states that under current practice the amount is at least DKK 1,000 per day. Those figures are the guide’s statement of practice. For the fines it cites chapter 9 of skatteindberetningsloven and chapter 6 of executive order 1253, and for the daily coercive fines chapter 8 of skatteindberetningsloven.

Where the reported data goes

Data on Danish-resident individuals appears in their tax information on skat.dk/tastselv, and holiday-rental data reported with BFE numbers is used when Skattestyrelsen produces annual tax statements. If new data arrives after a statement has been issued, an amended proposal often follows automatically (guide section 6). Where the data concerns people, businesses or taxable assets in other member states, section 0.1 of the guide explains that it is exchanged with those states’ tax administrations after filing.

Frequently Asked Questions

We only process payments for sellers on someone else’s marketplace. Are we a platform?

Section 2(2) of the executive order excludes software that, without any further involvement in carrying out a relevant activity, only processes payments, only lets users list or advertise a relevant activity, or only redirects or transfers users to a platform. The position changes if the business itself contracts with sellers to make all or part of a platform available to them, which is the definition of a platform operator in section 3.

Our platform rents out parking spaces and storage units. Is that in scope?

Yes. Rental of immovable property includes parking spaces in section 9(1), and Skattestyrelsen’s Q&A lists storage space, horse boxes and tent pitches among its examples of property rentals.

We are a Danish operator and most of our sellers live in Germany and Sweden. Do we also report to those countries?

Skattestyrelsen’s Q&A says that, as a starting point, a platform operator under DAC7 reports only to the EU country where it has its permanent establishment. Sellers resident elsewhere go into the Danish file with their member state of residence determined under section 34, and Skattestyrelsen exchanges the data with those states.

Some sellers are paid in crypto-assets. Which currency goes in the file?

Consideration paid or credited in a form other than fiat currency is reported in Danish kroner, converted or valued in a way the operator applies consistently (section 45(1)). Amounts are reported for the quarter in which the consideration was paid or credited (section 45(2)).

Can we rely on an electronic ID service instead of reporting addresses and TINs?

For reporting on 2026 and later years, the relief sits in section 46(1), no. 4 of the executive order, inserted by executive order no. 1159 of 9 September 2025, which also repealed the former section 30(1). An operator that reports to a competent authority using an identification service, and relies on direct confirmation of the seller’s identity and residence through a service made available by a member state or the EU, does not have to report the data that sections 28 to 30 require to be collected. It reports the seller’s name, the identifier or identifiers of the identification service and the issuing member state or states instead. The seller is then treated as resident in every member state the service identifies as a tax residence (section 35).

We are closing the platform in the middle of the year. What still has to be filed?

The guide’s deadline table in section 2 marks the year-end report as applying on cessation too, so the filing deadline stays 31 January of the year after the calendar year (section 40(1) of the executive order). The operator must also notify Skattestyrelsen of the end of its reporting obligation within 8 days (section 49(7); guide section 1.3.5).

A seller gave us a false TIN. Is the seller exposed as well?

Section 56(3) of the executive order makes a seller who intentionally or with gross negligence gives incorrect, misleading or incomplete information to the operator during data collection liable to a fine, unless a higher penalty applies under other legislation. The operator’s own verification duties under sections 31 to 33 continue to apply.

Key Takeaways

  • Plan the 2026 file and the seller notices for Friday 29 January 2027; the legal date is Sunday 31 January and nothing in the guide moves it.
  • Close seller due diligence by 31 December 2026, and start the two-reminder, 60-day clock now for any seller still missing data.
  • Build controls from executive order 1253 first and the guide second; the order wins where they differ, as with the place-of-birth fallback.
  • A registered operator with no reportable sellers files a DPI403 nil report by the deadline.
  • Treat BFE and gross rental income fields as Danish-only logic: Danish holiday or flex homes, both values present, and an independent owner.
  • Keep the TastSelv Erhverv receipt as filing evidence and check “Se indberetninger” the next day; delivery of Skattestyrelsen’s validation response for a failed filing starts the 14-day resubmission clock.
  • Before relying on a referring report, hold the written agreement and evidence that the other operator actually filed.

Sources and References

Before the 31 January 2027 DAC7 deadline

Four checks fit the weeks before the 2026 file. Confirm that the registration certificate in TastSelv Erhverv shows the DAC7 duty and that the right staff or adviser hold the “Platformsøkonomi indberetter” right. Run the TIN completeness test on every active seller, including the foreign-address cases that trigger the enhanced procedure, and send the remaining reminders early enough for the 60-day period to run. For Danish holiday-home and vehicle rentals, decide which listings will carry BFE numbers or registration numbers and gross rental income, and test the independence condition. Then build the CSV against Skattestyrelsen’s current guide, clear the first-step format validation well before deadline week, and file by Friday 29 January 2027, the last working day before the Sunday deadline.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.

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