DAC-7 refers to the European Union (EU) Council Directive (n°2021/514). It requires platforms, such as Vrbo, which allow suppliers to be connected to other users, to collect and report data of suppliers who earn income through it from specific activities.  

This information may be used by the tax authorities to assess income tax, value-added tax (VAT), or other taxes to increase tax compliance and to prevent the risk of tax fraud. 

Vrbo will report data for lodging partners that: 

  • are a resident in an EU Member State; or 
  • have properties in the EU, regardless of your country of residence. 

Note: all EU countries are in scope of DAC-7 regulations. None of the EU countries are exempt. 

Data collection 

Your obligations 
You must provide the required information for your properties to comply with the DAC-7 regulation. If you are a European Union (EU) resident, provide the data for all your listed properties. If you are not an EU resident, provide this data only for properties based in the EU. 
Ensure the information is always correct and updated. If you don’t provide the requested information, you are at risk of having payments withheld and your listing suspended. 

Vrbo obligations 
The DAC-7 requires Vrbo to disclose your taxpayer details to the tax authority elected for this purpose, which is Irish Revenue.  
Irish Revenue will then share the information you provided with the authorities in your Member State.  

Information shared 
Note: Expedia Group will share the data for Core Online Travel Agency (OTA) Integrated Property Manager (IPM) suppliers, but not for IPM Vrbo suppliers. Vrbo doesn't handle the transactional IPM data, therefore IPM Vrbo suppliers will be requested to comply and to share their own transactional data with the relevant EU tax authority.

The distinction between an individual and a legal entity is determined based on the partner's declaration during the onboarding process. For more information, please refer to this page.

To add/update this information:

  1. On the Owner Dashboard, select the listing you want to review.
  2. Go to Property editor.
  3. Scroll to the Property description section.
  4. Select How you host.
  5. In the Are you a professional host or a private host? section, select the appropriate option.

The following information is shared for individuals and legal entities: 
  • Primary address of the Supplier. 
  • All TINs (Tax Identification Numbers) issued by any EU country.  
  • VAT ID for those required to be VAT registered.
  • Bank Account Details, if available.
  • Name on the bank account (if different from the name provided above). 
  • Each Member State where you are resident. 
  • Total amount earned via Vrbo each quarter and the number of bookings related to each property. 
  • Number of days each property was rented during the Reportable Period and the type of each property, if available.
  • Any fees, commissions, or taxes withheld or charged by Vrbo during each quarter of the Reportable Period. 
  • The address of each property. 
  • Property/land registration number per property, if available.

In addition, we will also share this information: 

IndividualsLegal Entities
  • First and last name 
  • The EU country of issuance, or place of birth  
  • Date of birth 
  • Legal name 
  • The EU country of issuance 
  • Business registration number 
  • If you carry out the activities through a permanent establishment, the EU country in which that permanent establishment is located *.  

*A permanent establishment means a place where a company has ongoing operations, usually outside the country of incorporation, requiring them to pay income tax. 

 

Data reporting 

Timelines 
Vrbo will share this data with the tax authorities in January of each year for data from the previous year. 

  • For new partners on the platform as of January 1st, 2023, the first data sharing will occur by January 31st, 2024. 
  • For partners already on the platform before January 1st, 2023, the first data sharing will occur by January 31st, 2025. 

Information reported 
If you fail to provide some or all of the information, Vrbo will still share the data that it has as required by DAC-7. 
For suspended properties, we will share information if you rent your property on Vrbo during the reportable period (previous year).

Currently, our User Interface (UI) doesn’t allow the supplier to provide two TINs issued by the same country. In case you have a shared ownership, and each owner has their own TIN in the same country, you should add a single TIN that they would like Vrbo to report to the tax authorities, and under which they would like the income to be declared for this property.

You can find the information that Vrbo has shared with EU tax authorities, including the income that you have generated last year through our platforms by downloading your DAC-7 tax requirement report from the Vrbo Owner Dashboard. 
 

Data Protection and Privacy 

Vrbo will retain your data for as long as it may be necessary to fulfill the purposes of complying with DAC-7 and any other applicable laws.   
In accordance with data protection laws, including the EU General Data Protection Regulation (“GDPR”), you have the following rights regarding your data processed in the context of DAC-7: 

  • Access, amend, delete, or update the accuracy of your data at any time by logging into your account. 
  • Request a copy of your data or deletion of your account by contacting our customer services or your market manager as appropriate. Read the ‘Contact Us’ section in our Privacy Statement available on our website.  

The deletion of your account may not necessarily mean that we will delete your data as we may still be required to retain it for other legal purposes and share it with the Tax Authorities in accordance with DAC-7.